
Tobias Bornemann
Tobias Bornemann Ph.D.- Telephone:
- +43 1 31336 6572
- Email:
- tobias.bornemann@wu.ac.at
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
- ORCID: 0000-0003-4299-0551
- Google Scholar: https://scholar.google.de/citations?user=r5J7FMgAAAAJ&hl=de
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) | ||
Bornemann, Tobias, Novotny-Farkas, Zoltán, Moosmann, Anna-Lena. 2021. The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment: Evidence from Austria. 16th workshop on European Financial Reporting (EUFIN), online, Vereinigtes Königreich von Großbrit. u. Nordirland, 02.09-03.09. | (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. 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. 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. 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
2022 | Bornemann, Tobias, Jacob, Martin, Sailer, Mariana. 2022. Do Corporate Taxes Affect Executive Compensation? Corporate Governance and Executive Compensation Research Seminar, USA, 15.04.22 | (Details) | |
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.