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Tobias Bornemann

Tobias Bornemann Ph.D.
Telephone:
+43 1 31336 6572
Email:
Contact information and photo taken from and editable at WU Directory.

Affiliation

CV

since 2018
Assistant Professor
2016
Visiting PhD Student, Centre for Business Taxation, Said Business School, Oxford University, UK.
2016
Visiting PhD Student, Uppsala Center for Fiscal Studies, Uppsala University, Sweden
2013-2018
PhD, Doctorate in International Business Taxation (DIBT), Vienna University of Economics and Business, Austria
2011-2012
LLM, International and European Tax Law, Lund University, Sweden
2010-2013
MSc, Business Economics, Paderborn University, Germany
2007-2010
BSc, Economics, Paderborn University, Germany

Researcher Identifier

Awards and Honors

2019
Förderpreis des Nürnberger Steuergespräche e.V.
2018
WU Forschungsprämie für eine hervorragende Dissertation
2017
Department-spezifische Leistungsprämie
2016
Ernst & Young Travel Grant
Marty Escoffier Award for the 2016 ATA/KPMG Tax Doctoral Consortium
Vienna University of Economics and Business Grant for Small Research Projects

Classifications

Expertise

  • International Tax Law, Transfer Pricing, Analytical and Empirical Tax Research, R&D Tax Incentives

Activities

Reviewer for a scientific journal
  since 2019 FinanzArchiv - ad-hoc reviewer for FinanzArchiv
  since 2019 European Accounting Review - ad-hoc reviewer for European Accounting Review

Publications

Journal article

2021 Bornemann, Tobias, Schipp, Adrian, Sureth-Sloan, Caren. 2021. Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung. Deutsches Steuerrecht (DStR). 59 (3), 182-190. (Details)
2017 Bornemann, Tobias, Eberhartinger, Eva. 2017. Die Initiative der EU um öffentlichen Country-by-Country Reporting. RWZ - Zeitschrift für Recht und Rechnungswesen (früher: Österreichische Zeitschrift für Recht und Rechnungswesen RWZ). 27 (10), 319-325. (Details)

Chapter in edited volume

2018 Bornemann, Tobias, Petutschnig, Matthias. 2018. Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel. In: Handbuch der österreichischen Steuerlehre, Band IV: Investition, Finanzierung und Steuern (3. Auflage) , Hrsg. Eberhartinger, Eva , 122-134. Wien: LexisNexis. (Details)

Paper presented at an academic conference or symposium

2021 Auer, Sylvia, Bornemann, Tobias, Eberhartinger, Eva. 2021. Does fair value taxation affect banks’ investment portfolio and risk-taking? 11th EIASM Conference on Current Research in Taxation, Münster, Deutschland, 12.07-13.07. (Details)
  Els, Karoline, Bornemann, Tobias, Novotny-Farkas, Zoltán. 2021. Equity or Debt – How do Investors perceive Perpetual Corporate Hybrid Bonds? EAA Virtual Annual Congress 2021, Brüssel, Belgien, 26.05.-28.05. (Details)
2019 Bornemann, Tobias, Jacob, Martin, Sailer, Mariana. 2019. Do Corporate Taxes Affect Executive Compensation? 112th Annual Conference on Taxation, Tampa, Florida, Vereinigte Staaten/USA, 21.11.-23.11.2019. (Details)
  Bornemann, Tobias, Jacob, Martin, Sailer, Mariana. 2019. Does Corporate Taxation Affect Executive Compensation? 81. Wissenschaftliche Jahrestagung des VHB, Rostock, Deutschland, 12.06-14-06. (Details)
  Bornemann, Tobias, Jacob, Martin, Sailer, Mariana. 2019. Does Corporate Taxation Affect Executive Compensation? 9th EIASM Conference on Current Research in Taxation, Barcelona, Spanien, 08.07-09.07. (Details)
  Bornemann, Tobias, Jacob, Martin, Sailer, Mariana. 2019. Does Corporate Taxation Affect Executive Compensation? EAA 42nd Annual Congress, Paphos, Zypern, 29.05.-31.05. (Details)
2018 Bornemann, Tobias, Jacob, Martin, Sailer, Mariana. 2018. The Effect of Limited Tax Deductibility on Executive Compensation – Evidence from Austria. 14. Arqus Tagung, Paderborn, Deutschland, 12.07.-13.07. (Details)
  Bornemann, Tobias, Jacob, Martin, Sailer, Mariana. 2018. The Effect of Limiting Tax Deductibility on Executive Compensation. 4th Vienna Consortium in Taxation, Wien, Österreich, 22.11.-23.11. (Details)
2017 Bornemann, Tobias, Oßwald, Benjamin. 2017. Corporate Tax Avoidance and IP Boxes. 79. Wissenschaftliche Jahrestagung des Verbandes der Hochschullehrer für Betriebswirtschaft (VHB), St. Gallen, Schweiz, 07.06.-09.06. (Details)
  Bornemann, Tobias, Oßwald, Benjamin. 2017. Corporate Tax Avoidance and IP Boxes. 3rd Illinois Tax Doctoral Consortium on Tax Research, Chicago, Illinois, Vereinigte Staaten/USA, 28.09. (Details)
  Bornemann, Tobias, Oßwald, Benjamin. 2017. Corporate Tax Avoidance and IP Boxes. 110th Annual Conference on Taxation of the National Tax Association, Philadelphia, Pennsylvania, Vereinigte Staaten/USA, 9.11. (Details)
  Bornemann, Tobias, Oßwald, Benjamin. 2017. Corporate Tax Avoidance and IP Boxes. Annual Congress of the European Accounting Association, Valencia, Spanien, 10.05-12.05. (Details)
  Oßwald, Benjamin, Bornemann, Tobias. 2017. Corporate Tax Avoidance and IP Boxes. ATA Midyear Meeting, Phoenix, Arizona, United States/USA, 16.02.-18.02. (Details)
2015 Oßwald, Benjamin, Bornemann, Tobias. 2015. Who really benefits from R&D tax incentives?. arqus-Tagung, Hannover, Deutschland, 02.07.-04.07.. (Details)
  Bornemann, Tobias. 2015. Do Transfer Pricing Rules Distort R&D Investment Decisions? Annual Conference on Taxation, National Tax Association, Boston, Vereinigte Staaten/USA, 19.11.-20.11. (Details)
  Bornemann, Tobias. 2015. Do Transfer Pricing Rules Distort R&D Investment Decisions? Annual Conference of the European Accounting Association, Glasgow, Großbritannien, 29.05.-30.05. (Details)
  Bornemann, Tobias. 2015. Do Transfer Pricing Rules Distort R&D Investment Decisions? Vienna PhD Seminar in International Business Taxation, Wien, Österreich, 16.04.-17.04. (Details)

Working/discussion paper, preprint

2021 Bornemann, Tobias, Jacob, Martin, Sailer, Mariana. 2021. Do Corporate Taxes Affect Executive Compensation? (Details)
  Bornemann, Tobias, Moosmann, Anna-Lena, Novotny-Farkas, Zoltán. 2021. The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment: Evidence from Austria. (Details)
2018 Bornemann, Tobias. 2018. Accounting Conservatism and Tax Avoidance. (Details)
  Bornemann, Tobias. 2018. Do Transfer Pricing Rules distort R&D Investment Decisions? (Details)
  Bornemann, Tobias, Laplante, Stacie, Osswald, Benjamin. 2018. The Effect of Intellectual Property Boxes on Innovative Activity & Tax Avoidance. (Details)

Research report, expert opinion

2020 Bornemann, Tobias, Schipp, Adrian, Sureth-Sloane, Caren. 2020. Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen - Executive Summary. Available at: www.accounting-for-transparency.de. Paderborn:WU Wien. (Details)

Media report

2019 Bornemann, Tobias, Jacob, Martin, Sailer, Mariana. 2019. Can Tax Regulation Curb Excessive Executive Pay? (Details)
  Bornemann, Tobias, Jacob, Martin, Sailer, Mariana. 2019. Do Corporate Taxes Affect Executive Compensation? (Details)

Unpublished lecture

2021 Bornemann, Tobias, Jacob, Martin, Sailer, Mariana. 2021. Do Corporate Taxes Affect Executive Compensation? Accounting Brown Bag Seminar, Boston, 03.11.21 (Details)
2020 Bornemann, Tobias, Sailer, Mariana. 2020. Auswirkungen von §20 Abs. 1 Z 7 EStG auf die Höhe von Managervergütung in Österreich. 3. Symposium Steuern & Bilanzen, Wirtschaftsuniversität Wien, 04.09.20 (Details)

Projects

  • No projects found.