Tobias Hagemann
Professor
Department of Business Taxation and Tax Law
Viadrina European University
Germany
Biography
Dr. Tobias Hagemann is currently working as a Professor in the Department of Department of Business Taxation and Tax Law, Viadrina European University , Germany. His research interests includes Restructuring of plant estab- lishments - International tax law, in particular agreement law, European tax law. He /she is serving as an editorial member and reviewer of several international reputed journals. Dr. Tobias Hagemann is the member of many international affiliations. He/ She has successfully completed his Administrative responsibilities. He /she has authored of many research articles/books related to Restructuring of plant estab- lishments - International tax law, in particular agreement law, European tax law.
Research Interest
Restructuring of plant estab- lishments - International tax law, in particular agreement law, European tax law
Publications
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Sonderbetriebsvermögen II and § 50d para. 10 EStG - Treaty Override or Surprising Text, Business Research and Practice (BFuP) 5/2016, 474-498
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The allocation of upstream and downstream income to workplaces in the area of ​​the law of the company, the enterprise (DB) Review 21/2016, 1217-1225
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Against the No-Floating-Income-Theory in the Law of Conventions - a (scientific-theoretical) criticism of legal practice, tax and economy (StuW) 2/2016, 172-186