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Prof. Dr. Rainer Heurung (pens.)

Formerly: Chair of Auditing and Business Taxation
Phone: 0177-4928211

Further information about Prof. Dr. Rainer Heurung (pens.) can be found below:

© Fakultät III
Foto von Herr Heurung

Name:
Univ.-Prof. Dr. Rainer Heurung (pens.)
Year and place of birth: 1952 in Frankfurt
Marital status: Married
Vita
November 1973 - May 1975: Studies at the banking academy in Mannheim, graduating as a banking specialist
March 1975 - February 1978: Degree in Business Administration from the University of Applied Sciences in Frankfurt am Main
March 1978 - May 1981: Degree in business administration at the Johann Wolfgang Goethe University in Frankfurt am Main
June 1981 - January 1987: Research assistant at the Chair of Business Taxation at the University of Frankfurt am Main under Prof. Dr. Mellwig April 1986 Doctorate (rer. pol.) on the topic: "Do substance taxes inhibit investment?"
February 1987 - February 1989: Employee in the tax department of a large auditing firm in Frankfurt am Main
March 1989 - February 1994: Tax consultant at a large auditing firm in Frankfurt am Main (from January 1, 1990 as authorized signatory)
February 1994: Auditor and tax consultant at a large auditing firm in Frankfurt am Main
October 1995: Appointment as university professor at the University of Siegen for general business administration, in particular business auditing
April 1998: University professor at the University of Siegen for general business administration, in particular auditing and business taxation
March 2021: Retirement

Main areas of research:
  • Income tax
  • Corporate and trade tax
  • Inheritance and gift tax (succession planning)
  • Taxation of tax groups
  • Real estate taxation
Activities in administrative bodies:
  • Member of the Faculty Council: 10.04.2013 - 28.02.2021
  • Member of the doctoral committee: 09.04.2014 - 28.02.2021
  • Member of the habilitation committee: 10.04.2013 - 28.02.2021
  • Representative of the Business Administration department: 28.06.2017 - 03.02.2021
  • Member of the study advisory board: 28.06.2017- 28.07.2020
  • Founding board member of the SUWI: 2008
  • Member of numerous appointment committees
Memberships:
  • Institute of Public Auditors in Germany e. V.
  • Siegener Forum Accounting, Auditing and Taxation e.V.
  • Verband der Hochschullehrer für Betriebswirtschaft e.V., Commission for Business Taxation and Commission for Accounting

Dissertation

  • Heurung, Rainer: Wirken Substanzsteuern investitionshemmend?, Dissertation, Frankfurt 1986.

Editorships

  • Heurung, Rainer: Einführung zum Körperschaftsteuergesetz, in: Heidelberger Kommentar zum Körperschaftsteuergesetz, ed. by Erle, Bernd/Sauter, Thomas, Heidelberg, 3rd edition 2010, p. 3-84.

  • Erle, Bernd/Heurung, Rainer: Vorbemerkungen zu §§ 14-19, commentary on §§ 14, 15, 16, 17, 18, 19, 34 para. 9 to para. 10a, in: Heidelberger Kommentar zum Körperschaftsteuergesetz, ed. by Erle, Bernd/Sauter, Thomas, Heidelberg, 3rd edition 2010, pp. 1094-1416, pp. 1678-1680.

  • Heurung, Rainer: Introduction to the Income Tax Act, in: Heidelberger Kommentar zum Körperschaftsteuergesetz, ed. by Erle, Bernd/Sauter, Thomas, Heidelberg, 3rd edition 2010, pp. 1811-1844.

  • Heurung, Rainer: Besteuerungsprinzipien bei Personengesellschaften im Falle der Bilanzierungskonkurrenz, in: Steuerbelastung - Steuerwirkung - Steuergestaltung, Festschrift zum 65. Geburtstag von Winfried Mellwig, ed. v. Wehrheim, Michael/Heurung, Rainer, Wiesbaden 2007, pp. 145-177.

Contributions in commentaries

  • Heurung, Rainer: Einführung zum Körperschaftsteuergesetz, in: Heidelberger Kommentar zum Körperschaftsteuergesetz, ed. by Erle, Bernd/Sauter, Thomas, Heidelberg, 2nd edition 2006, pp. 3-43.

  • Heurung, Rainer: Einführung zum Einkommensteuergesetz, in: Heidelberger Kommentar zum Körperschaftsteuergesetz, ed. by Erle, Bernd/Sauter, Thomas, Heidelberg, 2nd edition 2006, pp. 1233-1239.

Contributions in anthologies

  • Heurung, Rainer: Reform der Unternehmensbesteuerung: Kommentar zum Steuersenkungsgesetz mit Checklisten und Materialien, ed. by Erle, Bernd/Sauter, Thomas, edited by Heurung, Rainer et al, Cologne 2000, pp. 133-169, pp. 172-174, pp. 359-361, pp. 363-367, pp. 371-419.

  • Heurung, Rainer: Risk areas for tax groups, in: Tax Due Diligence, ed. by Kneip, Christoph/Jänisch, Christian, Munich 2005, pp. 464-506.

  • Heurung, Rainer: Latente Steuern, in: Tax Due Diligence, ed. by Kneip, Christoph/Jänisch, Christian, Munich 2005, pp. 783-808.

  • Heurung, Rainer/Klübenspies, Marco: Notgeschäftsführung, in: Vahlens Großes Auditing Lexikon, ed. by Freidank, Carl-Christian/Lachnit, Laurenz/Tesch, Jörg, Munich 2007, p. 980 f.

  • Heurung, Rainer/Antonakopoulos, Nadine: Mandatsniederlegung des Abschlussprüfers, in: Vahlens Großes Auditing Lexikon, ed. by Freidank, Carl-Christian/Lachnit, Laurenz/Tesch, Jörg, Munich 2007, pp. 929-932.

  • Heurung, Rainer/Seidel, Philipp: Vermeidung doppelter Nichtbesteuerung ausländischer Einkünfte aus typisch stillen Beteiligungen, in: Das deutsche internationale Steuerrecht: Gegenwart und Zukunft, Festschrift zum 60. Geburtstag von Christiana Djanani, ed. by Brähler, Gernot/Lösel, Christian, Wiesbaden 2008, pp. 313-362.

  • Heurung, Rainer/ Sabel, Elmar: Leasing, in: Beck'sches Handbuch der Rechnungslegung, ed. by Böcking/Castan/Heymann/Pfitzer/Scheffler, Munich , loose-leaf, BD 710.

  • Heurung, Rainer/Seidel, Philipp/Pippart, Nils: Auslandseinkünfte aus Betriebsstätten und Kapitalgesellschaftsanteilen in der Gewerbesteuer, in: Besteuerung, Rechnungslegung und Prüfung der Unternehmen, Festschrift für Professor Dr. Norbert Krawitz, ed. by Baumhoff, Hubertus/Dücker, Reinhard/Köhler, Stefan, Wiesbaden 2010, pp. 103-141.

  • Heurung, Rainer/Engel, Benjamin: Chapter 5: Basic treaty law issues in international restructurings, in: Umwandlungen im Internationalen Steuerrecht, ed. by Prinz, Ulrich, Cologne, 2013, pp. 226-274.

  • Heurung, Rainer/ Schmidt, Sebastian/ Kollmann, Sinja, in: Rödder/Wassermeyer/Ditz (eds.): Internationale Einkünfteabgrenzung - Freundesgabe für Hubertus Baumhoff, Cologne 2020: Final losses in the case of non-resident permanent establishments, pp. 147-158.

Articles in journals

  • Heurung, Rainer: On the influence of marginal tax rate changes on investment decisions, in: DB 1985, pp. 661-670.

  • Heurung, Rainer: The negative goodwill in accounting law, in: DB 1995, pp. 385-392.

  • Heurung, Rainer: On the application and appropriateness of various business value methods in the context of reorganization cases (Part I), in: DB 1997, pp. 837-843.

  • Heurung, Rainer: On the application and appropriateness of various business valuation methods in the context of reorganization cases (Part II), in: DB 1997, pp. 888-892.

  • Heurung, Rainer: On company valuation in the case of exchange ratios in the context of demergers (Part I), in: DStR 1997, pp. 1301-1308.

  • Heurung, Rainer: On company valuation in the case of exchange ratios in the context of a demerger (Part II), in: DStR 1997, pp. 1341-1344.

  • Heurung, Rainer: The Leg-ein-hol-zurück procedure, in: Gestaltende Steuerberatung 1998, pp. 20-30.

  • Heurung, Rainer: On company valuation in demerger processes with capital structure problems, in: WPg 1998, pp. 201-215.

  • Heurung, Rainer: Compensating for the non-consideration of impending losses for tax purposes, in: Gestaltende Steuerberatung 1998, pp. 16-19.

  • Heurung, Rainer/Wagener, Klaus: Bilanzpolitik, in: BBK 1999, Fach 30, pp. 827-832.

  • Heurung, Rainer/Klübenspies, Marco: Betriebswirtschaftliches Prüfungswesen und Steuerlehre an der Universität-Gesamthochschule Siegen, in: SteuerStud 1999, pp. 155-158.

  • Heurung, Rainer/Wagener, Klaus: Examination task in the subject of business taxation: Case of Wilhelm-Busch-GmbH & Co. KG, in: SteuerStud 1999, pp. 178-183.

  • Heurung, Rainer: Internationalization of accounting, in: WISU 1999, pp. 297-301.

  • Heurung, Rainer/Wagener, Klaus: Internationale Besteuerung von Kapitalgesellschaften bei Ausschüttungen im Konzern, in: BBK 1999, Fach 30, pp. 899-908.

  • Heurung, Rainer: Consideration of income tax effects in company valuation models in the context of mergers, in: DB 1999, pp. 1225-1233.

  • Heurung, Rainer/Wagener, Klaus: Determination of capital structure variables using the consolidated balance sheet for business valuation purposes, in: StuB 1999, pp. 754-760.

  • Heurung, Rainer: Increased scrutiny of the value of donations in kind by associations, in: Gestaltende Steuerberatung 1999, pp. 249-251.

  • Heurung, Rainer/Kurtz, Michael: Income tax effects on investment decisions, in: BBK 1999, Fach 30, pp. 919-926.

  • Heurung, Rainer/Kurtz, Michael/Wagener, Klaus: On the consideration of different capital structures in the context of company valuation in the case of mergers, in: WPg 1999, pp.797-811.

  • Heurung, Rainer/Wagener, Klaus: Effects of the Brühl recommendations on the determination of company value, in: StuB 1999, pp. 1203-1206.

  • Heurung, Rainer: Capital consolidation for affiliated companies in accordance with § 301 HGB, in: BBK 2000, Fach 30, pp. 989-998.

  • Heurung, Rainer: Does the internationalization of accounting lead to an erosion of taxable profit determination?, in: RIW 2000, pp. 421-431.

  • Heurung, Rainer: The loss of the tax loss deduction for the legal entity causing the loss, in: StuB 2000, p. 600-609.

  • Heurung, Rainer: Securing the tax loss deduction for the legal entity causing the loss, in: StuB 2000, p. 660-662.

  • Heurung, Rainer: Tax deferral according to the temporary differences concept in exempting consolidated financial statements, in: BB 2000, pp. 1340-1347.

  • Heurung, Rainer/Kurtz, Michael: Latente Steuern nach dem Temporary Differences-Konzept: Ausgewählte Problembereiche, in: BB 2000, pp. 1775-1780.

  • Heurung, Rainer: Capital consolidation methods for affiliated companies in comparison between IAS and US-GAAP, in: DB 2000, pp. 1773-1781.

  • Heurung, Rainer: The valuation of associated companies in the consolidated financial statements in comparison between HGB, IAS and US-GAAP (Part I), in: IStR 2000, pp. 628-635.

  • Heurung, Rainer: The valuation of associated companies in consolidated financial statements in comparison between HGB, IAS and US-GAAP (Part II), in: IStR 2000, pp. 664-671.

  • Heurung, Rainer: Deferred taxes in consolidated financial statements in comparison between HGB, IAS and US-GAAP, in: AG 2000, pp. 538-553.

  • Heurung, Rainer/Heinsen, Oliver/Springer, Mascha: Application and doubtful questions in the context of the tax reform, in: BB 2001, p. 181-186.

  • Sauter, Thomas/Heurung, Rainer: Establishment of tax groups due to the corporate tax reform, in: GmbHR 2001, pp. 165-171.

  • Heurung, Rainer/Heinsen, Oliver/Springer, Mascha: Brief presentation of the report on the further development of corporate tax law, in: BB 2001, pp. 1605-1613.

  • Sauter, Thomas/Heurung, Rainer/Fischer, Wolfgang-Wilhelm: Recognition of deferred taxes in consolidated financial statements in accordance with E-DRS 12, in: BB 2001, pp. 1783-1788.

  • Sauter, Thomas/Heurung, Rainer: Compensation payments within the meaning of § 16 KStG i.V.m. § 304 AktG and pre-organizational profit distributions after the system change, in: GmbHR 2001, pp. 754-763.

  • Sauter, Thomas/Heurung, Rainer/Oblau, Markus: Questions of application and doubt regarding the draft law on the further development of corporate tax law, in: BB 2001, pp. 2448-2451.

  • Sauter, Thomas/Heurung, Rainer/Babel, Mathias: Hidden reserves and loss carryforwards in the merger of corporations into a commercial partnership, in: DB 2002, pp. 1177-1184.

  • Sauter, Thomas/Heurung, Rainer/Oblau, Markus: Implementation of the draft law on the further development of corporate tax law, in: StB 2002, pp. 202-210.

  • Heurung, Rainer/Oblau, Markus/Röker, Julia: New version of the conditions for the existence of a consolidated tax group for income tax purposes by the UntStFG and the StVBG, in: GmbHR 2002, pp. 620-626.

  • Sauter, Thomas/Heurung, Rainer/Oblau, Markus: Continuation of the corporate tax reform through the draft of the 5th law to amend the Tax Officials Training Act ?, in: BB 2002, pp. 1674-1676.

  • Sauter, Thomas/Heurung, Rainer/Oblau, Markus: Problems with real division after the new regulation by the corporate tax reform, in: FR 2002, p. 1101-1109.

  • Heurung, Rainer/Möbus, Sabine: Einkommensermittlung bei Organschaften: Gestaltungsmöglichkeiten bei Umwandlungen und grenzüberschreitenden Sachverhalten im Kontext der neueren Entwicklungen im Unternehmenssteuerrecht, in: BB 2003, pp. 766-774.

  • Heurung, Rainer/Klübenspies, Marco: Income tax groups in the light of the BMF letter of August 26, 2003, in: BB 2003, pp. 2483-2495.

  • Hohenlohe, Franz Prinz zu/Heurung, Rainer: New version of shareholder debt financing within the meaning of § 8a KStG-E and partnerships, in: DB 2003, pp. 2566-2570.

  • Hohenlohe, Franz Prinz zu/Heurung, Rainer: New version of § 8a KStG: Holding problems with the interposition of partnerships, in: Der Konzern 2004, pp. 98-102.

  • Heurung, Rainer/Wehrheim, Michael/Adrian, Gerrit: The gross method of § 15 sentence 1 no. 2 KStG in the version of the Korb II-Gesetz, in: BB 2004, pp. 465-467.

  • Heurung, Rainer/Wehrheim, Michael/Adrian, Gerrit: Advantageousness analysis of the consolidated tax group for income tax purposes against the background of the legislative changes as of January 1, 2004, in: StuB 2004, pp. 200-203.

  • Hohenlohe, Franz Prinz zu/Heurung, Rainer/Rautenstrauch, Gabriele: Current questions of doubt in the BMF letter on shareholder debt financing, in: BB 2004, pp. 1931-1934.

  • Hohenlohe, Franz Prinz zu/Heurung, Rainer/Rautenstrauch, Gabriele: Trade tax aspects of the financing of downstream partnerships within the meaning of § 8a para. 5 KStG, in: BB 2004, pp. 2220-2224.

  • Hohenlohe, Franz Prinz zu/Heurung, Rainer/Rautenstrauch, Gabriele: Safe haven use in the case of shareholder debt financing of downstream partnerships (§ 8a para. 5 KStG), in: GmbHR 2004, pp. 1361-1365.

  • Hohenlohe, Franz Prinz zu/Heurung, Rainer/Oblau, Markus: Overview of the Federal Government's draft bill on the Directive Implementation Act, in: RIW 2004, pp. 836-842.

  • Hohenlohe, Franz Prinz zu/Heurung, Rainer/Rautenstrauch: Company or shareholder-related consideration of companies subordinated to a holding corporation within the meaning of § 8a para. 4 sentence 2 KStG, in: BB 2005, pp. 801-805.

  • Sauter, Thomas/Heurung, Rainer/Klübenspies, Marco: Das Entwurfschreiben des Bundesfinanzministeriums zu ertragsteuerlichen Organschaften unter der Ägide des StVergAbG, in: BB 2005, pp. 1304-1310.

  • Hohenlohe, Franz Prinz zu/Heurung, Rainer/Oblau, Markus: Changes to corporate tax law as a result of the Directive Implementation Act, in: RIW 2005, pp. 433-436.

  • Dörfler, Oliver/Heurung, Rainer/Adrian, Gerrit: Correspondence principle for vGA, in: DStR 2007, pp. 514-520.

  • Heurung, Rainer/Seidel, Philipp: Gross method for tax groups under the JStG 2009, BB 2009, pp. 472-476.

  • Heurung, Rainer/Seidel, Philipp: Offsetting foreign taxes against trade tax and solidarity surcharge ?, in: IWB 2009, Fach 3, Gruppe 5, pp. 75-84.

  • Heurung, Rainer/Seidel, Philipp: Organschaftbesteuerung der öffentlichen Hand, in: BB 2009, pp. 1786-1790.

  • Heurung, Rainer/Seidel, Philipp: Adjustment item method for tax group losses and indirect tax group, in: Der Konzern 2009, p. 400-408.

  • Heurung, Rainer/Seidel, Philipp: Tax planning for finance companies with foreign GmbH shares, in: GmbHR 2009, pp. 1084-1092.

  • Heurung, Rainer/Engel, Benjamin/Seidel, Philipp: DBA intercompany privilege in corporation and trade tax, in: DB 2010, pp. 1551-1556.

  • Heurung, Rainer/Engel, Benjamin: Cross-border consideration of permanent establishment losses in the EU, in: GmbHR 2010, pp. 1065-1073.

  • Heurung, Rainer/Engel, Benjamin: Continuation and retroactive establishment of tax group relationships in reorganization cases, in: BB 2011, pp. 151-155.

  • Heurung, Rainer/Engel, Benjamin/Schröder, Sebastian: BB-Rechtsprechungsreport ertragsteuerliche Organschaft, in: BB 2011, p. 599-606.

  • Heurung, Rainer/Engel, Benjamin/Thiedemann, Bastian: Income tax group in the light of European law, in: FR 2011, p. 212-219.

  • Heurung, Rainer/Engel, Benjamin/Schröder, Sebastian: Auf- und Abspaltung von Körperschaften - Analyse des Entwurfs eines BMF-Schreibens zur Anwendung des UmwStG 2006, in: GmbHR 2011, pp. 617-629.

  • Heurung, Rainer/Engel, Benjamin/Thiedemann, Bastian: Entstrickungsbesteuerung im Lichte des Europarechts, in: EWS 2011, pp. 228-234.

  • Heurung, Rainer/Engel, Benjamin/Thiedemann, Bastian: The Dutch Entstrickungsbesteuerung before the ECJ - The Opinion in the Grid Indus case and its implications for German Entstrickungsbesteuerung, in: EWS 2011, pp. 518-524.

  • Heurung, Rainer/Engel, Benjamin/Thiedemann, Bastian: EWS commentary on the judgment of the European Court of Justice in the case "Grid Indus BV" (29.11.2011, C-371/10), in: EWS 2012, p. 46-48.

  • Heurung, Rainer/Engel, Benjamin/Schröder, Sebastian: Selected questions of doubt and practical issues relating to demergers under the 2011 UmwSt decree, in: GmbHR 2012, pp. 273-280.

  • Heurung, Rainer/Engel, Benjamin/Thiedemann, Bastian: Reorganizations and fiscal unity - comments on the reorganization tax decree of 11.11.2011, in: Der Konzern 2012, p. 16-27.

  • Heurung, Rainer/Engel, Benjamin/Schröder, Sebastian: BB-Rechtsprechungsreport ertragsteuerliche Organschaft 2011, in: BB 2012, pp. 1123-1130.

  • Heurung, Rainer/Schöne, Torsten/Petersen, Sabrina: Necessary changes in the law of the de facto group in the course of the reform of the consolidated tax group, in: DStR 2012, pp. 1680-1685.

  • Heurung, Rainer/Engel, Benjamin/Müller-Thomczik, Sandra: The "good cause" for termination of the profit transfer agreement, in: GmbHR 2012, pp. 1227-1234.

  • Heurung, Rainer/Hilbert, Lukas/Engel, Benjamin: Wage tax inflow when granting restricted GmbH shares, in GmbHR 2013, pp. 184-189.

  • Heurung, Rainer/Müller-Thomczik, Sandra: The organschaftliche Ausgleichsposten in the event of conversion, in StB 2013, pp. 111-116.

  • Heurung, Rainer/Engel, Benjamin/Schröder, Sebastian: BB-Rechtsprechungsreport ertragsteuerliche Organschaft 2012, in: BB 2013, pp. 663-669.

  • Heurung, Rainer/ Engel, Benjamin/Bresgen, Ariane: Consideration of "final losses" from other EU/EEA member states. At the same time comments on the ECJ judgment of 21.2.2013 - Case C 123/11 - A Oy, in GmbHR 2013, pp. 638-645.

  • Heurung, Rainer/ Bresgen, Ariane/ Fröhr, Katja: BB-Rechtsprechungsreport ertragsteuerliche Organschaft 2013, in: BB 2014, p. 1687-1693.

  • Heurung, Rainer / Bresgen, Ariane / Sauer, Christian: Germany's Statutory Treatment of Special Payments in Transnational Cases, in: Intertax 2014, pp. 644-652.

  • Heurung, Rainer/ Fröhr, Katja/ Thimm, Anna: The application of § 8c KStG in reorganization cases according to the draft of the current BMF letter, in: StB 2014, p. 308-313.

  • Heurung Rainer/ Bresgen, Ariane: Transfer and transfer of assets in cross-border co-entrepreneurships, in: GmbHR 2014, p. 187 - 196.

  • Heurung, Rainer/ Fröhr, Katja/ Bresgen, Ariane: Inheritance tax equality in the granting of allowances under section 16 ErbStG, in: ISR 2015, pp. 20-25.

  • Heurung, Rainer/ Bresgen, Ariane/ Fröhr, Katja: BB-Rechtsprechungsreport ertragsteuerliche Organschaft 2014, in: BB 2015, pp. 1431-1434.

  • Heurung, Rainer/ Fröhr, Katja/ Schmidt, Sebastian: BB-Rechtsprechungsreport ertragsteuerliche Organschaft 2015, in BB 2016, p. 727-734.

  • Heurung, Rainer/ Schmidt, Sebastian/ Kollmann, Sinja: Possible effects of the ECJ ruling Groupe Steria on the German consolidated tax group with special consideration of the EAV issue, in: GmbHR 2016, pp. 449-455.

  • Heurung, Rainer/ Fröhr, Katja/ Ferdinand, Franziska: European harmonization efforts in international inheritance and succession tax law, in: ISR 2016, pp. 201-207.

  • Heurung, Rainer/ Kollmann, Sinja/ Schmidt, Sebastian: Conversion of a corporation into a partnership by change of legal form - presentation of various structuring options, in: StuB 2016, pp. 527-533.

  • Heurung, Rainer/Fröhr, Katja/Buhrandt, Andreas: Unconformity of Section 2 (3) ErbStG with regard to the twenty-year consideration period for gifts between non-residents, in: ZErb 2016, p. 283 - 285.

  • Heurung, Rainer/Schmidt, Sebastian/Berhorst, Fabian: The GmbH shareholder in the light of German unwinding taxation - Section 50i EStG and the BMF letter of 21.12.2015 in focus -, in: GmbHR 2016, p. 1009-1015.

  • Heurung, Rainer/Schmidt, Sebastian/Kollmann, Sinja: Critical aspects of the planned inheritance tax reform for preferential transfers of business assets, in: StB 2016, p. 253-261.

  • Heurung, Rainer/Kollmann, Sinja/Schmidt, Sebastian: Consideration of a withholding tax on insurance benefits paid in the USA for inheritance tax purposes - case law compact on BFH v. 15.6.2016, in: ISR 2016, p. 421 - 424.

  • Heurung, Rainer/Buhrandt, Andreas/Gilson, Gert: Proportionality of the valuation procedures in the inheritance tax reform, in: ZErb 2016, p. 396-399.

  • Heurung, Rainer/Kollmann, Sinja/Hofacker, Kristina: Group financing from a tax perspective, in: IStR 2017, p. 20 - 24.

  • Heurung, Rainer/Schmidt, Sebastian/Kraft, Marvin: BB-Rechtsprechungsreport zur ertragsteuerlichen Organschaft, in: BB 2017, p. 470-476.

  • Heurung, Rainer/Buhrandt, Andreas/Löckener, Ralph: Critical examination of the new legal situation of section 16 para. 2 ErbStG, in: ZErb 2018, pp. 89-94.

  • Heurung, Rainer/Löckener, Ralph/Paczkowski, Katharina: Timing of transfer pricing: Implementation in an intra-group transfer pricing guideline based on tax law company characteristics, in: IStR 2018, pp. 371-377.

  • Heurung, Rainer/Ferdinand, Franziska/Buhrandt, Andreas: BFH case law on the per capita consideration under property law with regard to RETT blocker partnerships, in: DStR 2018, pp. 1592-1597.

  • Heurung, Rainer/Ferdinand, Franziska/Gilson, Gert: The treatment of multi-municipal permanent establishments under the Trade Tax Act, in: BB 2019, pp. 411-417.

  • Heurung, Rainer/Schmidt, Sebastian/Roth, Tim Niklas: Is the interest rate under section 238 AO appropriate in light of the persistently low interest rates?, in: StuB 2019, p. 238-242.

  • Heurung, Rainer/Buhrandt, Andreas/Koschinski, Fabian Jari Pascal: Changed administrative opinion on real estate transfer tax for share deals - considerations on multiple taxation under section 1 (6) GrEStG, in: DStR 2019, pp. 1281-1285.

  • Heurung, Rainer/Ferdinand, Franziska/ Kremer, Kai: Reform of exit taxation - The current regulation of section 6 AstG compared to the planned new version according to the draft bill for the ATADUmSG, in: IStR 2020, pp. 90-95.

  • Heurung, Rainer/ Schmidt, Sebastian/ Kollmann, Sinja, in: Rödder/Wassermeyer/Ditz (eds.): Internationale Einkünfteabgrenzung - Freundesgabe für Hubertus Baumhoff, Cologne 2020: Final losses in the case of foreign permanent establishments, pp. 147-158.

  • Heurung, Rainer/ Schmidt, Sebastian/Kollmann, Sinja: Suspension of the progression proviso when receiving short-time working allowance in the context of the COVID-19 pandemic, in: DStR 2020, p. 2753-2760.

  • Heurung, Rainer/ Schmidt, Sebastian/ Kollmann, Sinja, in: Dutzi/Gros/Nowak/Roese (eds.): Corporate Governance, Rechenschaft und Abschlussprüfung - Festschrift für Hans-Joachim Böcking zum 65. Geburtstag, Munich 2021: Maßnahmen zur Vermeidung einer Überschuldung, pp. 555-562.

  • Heurung, Rainer/Löckener, Ralph/Ferdinand, Franziska: New BFH case law on "young administrative assets" in asset restructurings and mergers, in: ZErb 2021, pp. 125-130.