Regina Maulberger M.Sc.
Wissenschaftliche Mitarbeiterin
Prof. Dr. Robert Ullmann: Betriebswirtschaftliche Steuerlehre
Curriculum Vitae (Short)
Since 10/2022
Research Associate at the Chair of Business Taxation
2020-2022
Law and Business Studies at University of Augsburg (M.Sc.)
2021
The George Washington University Law School (DC, USA)
2017-2020
Law and Business Studies at University of Augsburg (B.Sc.)
2017
High School Graduation in Vilsbiburg
Publications
- Betriebsstätte im Dienstleistungsbereich: BFH-Urteil vom 07.06.2023 – I R 47/20 (Permanent establishment in the service sector: BFH ruling of 07.06.2023 – I R 47/20). Die Wirtschaftsprüfung 2024, No. 2, pp. 108-114; jointly with Prof. Dr. Robert Ullmann
- Kapitalgesellschaften im Sonderbetriebsvermögen II - Rechtsprechungsentwicklung, offene Zweifelsfragen und Lösung (Company shares as part of a partnership's business assets owned by one of the partners ("Sonderbetriebsvermögen II") - development of case law, open questions of doubt and solution). FinanzRundschau 2023, No. 17, pp. 769-778; jointly with Dr. Natalie Steiner and Prof. Dr. Robert Ullmann
- BMF: Definition nachträglicher Anschaffungskosten i.S.d. § 17 Abs. 2a EStG - Gesellschafterdarlehen, Bürgschaftsregress- und vergleichbare Forderungen (BMF: definition of subsequent acquisition costs within the meaning of sec. 17 para. 2a German Income Tax - shareholder loans, guarantee recourse and comparable receivables). GmbHR 2022, No. 15, pp. R234; jointly with Dr. Martin Bartelt.
- Art. 1-10 DBA-Kommentar Indien in Gosch u.a. DBA-Kommentar (Art. 1-10 DTA commentary India in Gosch and others DTA commentary). NWB Verlag, Herne 2023; jointly with Dr. Patrick Satish.