Photo credit: Anna Logue
Jessica Martina Müller
Year: 2020
Center: Business
Jessica Martina Müller was born 1996 in Tirschenreuth, Germany. During her studies, she was scholarship holder of the “Max Weber-Program of the State of Bavaria (Elite Network)” aiming at highly-gifted students at Bavarian universities. In 2018, she received her Bachelor’s degree in Business Management with a focus on Taxation and Accounting from the University of Applied Sciences Hof, where she graduated top of her class. She spent one semester abroad at the HZ University of Applied Sciences Vlissingen, Netherlands. Moreover, she holds a Master’s degree in Finance, Auditing, Controlling and Taxation (FACT) from the Friedrich-Alexander University Erlangen-Nuremberg. She gained working experience as research assistant at the Chair of Business Administration Especially Taxation of Prof. Wolfram Scheffler and at the Chair of Tax Law and Public Law of Prof. Roland Ismer.
Research interests:
- EU Corporate Tax Law
- CJEU Case Law
- Taxation of the Digital Economy
- International Tax Planning
Publications
2023
- Farwick, P. F. and Müller, J. (2023). Unternehmen im Metaverse – Ertragsteuerliche Einordnung von Tochterkapitalgesellschaft und Betriebsstätte. Beck.digitax, 4, 70–76.
- Farwick, P. F., Müller, J. and Spengel, C. (2023). Unternehmen im Metaverse – Eine steuerrechtliche Einordnung. Steuer und Wirtschaft : StuW, 100, 219–228.
- Fischer, L., Müller, J. and Spengel, C. (2023). The distorting effects of imputation systems on tax competition in the EU. Intertax : International Tax Review, 51, 196–218.
- Spengel, C., Klein, D., Müller, J., Pfrang, A., Schulz, I., Winter, S., Gaul, J., Weck, S. and Wickel, S. (2023). Die globale Mindeststeuer – Kosten und Nutzen aus deutscher Sicht. Der Betrieb, 76, 1–14.
2022
- Müller, J. and Spengel, C. (2022). European Union/
OECD/International – Intellectual property income as “per se” passive income: A comparative analysis of controlled foreign company rules in the European Union before and after the implementation of the Anti-Tax Avoidance Directive (2016/1164). Bulletin for International Taxation, 76, 533–546. - Müller, J., Spengel, C. and Steinbrenner, D. (2022). European Union – IP box regimes and multinational enterprises: Does nexus pay off? World Tax Journal : WTJ, 14, 75–112.
2022
- Gaul, J., Klein, D., Müller, J., Pfrang, A., Schulz, I., Spengel, C., Weck, S., Wickel, S. and Winter, S. (2022). Die Kosten der globalen Mindeststeuer in Deutschland. ZEW policy brief, 2022–07. Mannheim.
2021
- Spengel, C., Fischer, L., Ludwig, C. A., Müller, J., Weck, S. and Winter, S. (2021). Debt-equity bias should be addressed on national rather than on EU level. ZEW policy brief, 2021–07. Mannheim.
- Spengel, C., Klein, D., Ludwig, C. A., Müller, J., Müller, R., Weck, S. and Winter, S. (2021). EU sollte statt einer Digitalabgabe die indirekten Steuern stärker in den Blick nehmen. ZEW policy brief, 2021–02. Mannheim.
2022
- Müller, J. (2022). Development of corporate taxation in a globalized and digitalized world. Doctorate Seminar on European Tax Law, Wien, Austria.
- Müller, J. (2022). IP income as “per se” passive CFC income – An analysis of the EU member states’ practice before and after the ATAD implementation. MannheimTaxation Campus Meeting, ZEW Mannheim.
- Müller, J., Fischer, L. and Spengel, C. (2022). The distorting effects of imputation systems on tax competition in the EU. 78th Annual Congress of the International Institute of Public Finance, Linz, Austria.
2021
- Müller, J. and Steinbrenner, D. (2021). Does nexus pay off? Implications of the modified nexus approach on effective tax burdens and tax planning strategies of multinational enterprises. Annual Congress of the IIPF, Reykjavik, Iceland, Online.
Photo credit: Tsvetina Tsonkova