1. Non-Refereed Journal // 2012

    The Cross-border Taxation of Dividends in the Case of Individual Portfolio Investors - Issues and Possible Solutions

    So far, the field of cross-border taxation of dividends paid to individual investors in the EU Member States has not been subject to harmonisation. The differences in the Member States’ tax systems give rise to…

  2. Refereed Journal // 2012

    Do Private Equity Owners Increase Risk of Financial Distress and Bankruptcy?

    There is some controversy on the key sources of success in the private equity model and on how this business model affects the portfolio companies. We investigate financial distress risks of European companies…

  3. Refereed Journal // 2012

    The Impact of Ownership on Price-Setting in Retail-Energy Markets – the German Case

    This paper analyzes whether public ownership has an impact on providers’ price-setting. Under the assumption of more efficient energy provision which benefits customers a large number of former energy…