THE PREPARATION OF SCIENTIFIC PAPERS

CHAIR OF BUSINESS ADMINISTRATION AND TAXATION PROF. DR. ULRICH SCHREIBER Schloss 68131 Mannheim Phone: 0621-181-1718 Fax: 0621-181-1716 steuern@bwl.uni-mannheim.de http://schreiber.bwl.uni-mannheim.de/ GUIDELINES FOR THE PREPARATION OF SCIENTIFIC PAPERS (SEMINAR PAPER AND MASTER-THESIS) AS PER JUNE 2016

Guidelines for the preparation of scientific papers 2 TABLE OF CONTENTS 1. Preliminary notes 4 2. Format specifications 4 2.1 Number of exemplars 4 2.2 Bonding 4 2.3 Type of Paper 4 2.4 Margin Width 4 2.5 Page Numbering 4 2.6 Line spacing 5 2.7 Page count 5 2.8 Layout 5 2.9 Regulatory scheme 6 2.10 Declaration of Academic Honesty 6 3. Abbreviations 6 4. Rules of Citation 7 4.1 Quote 7 4.2 Footnotes 8 4.3 Tables and Figures 12 5. Bibliography 12 5.1 Content 12 5.2 Outline of the Bibliography 13 6. Content design 13 6.1 Introduction, Concluding part 13 6.2 Outline 14 6.2.1 General 14 6.2.2 Content 14 6.2.3 Shape 14 7. Information for the presentation of the Seminar Paper 14

3 Guidelines for the preparation of scientific papers Appendix Appendix 1: Sample title page Seminar Paper 15 Appendix 2: Sample title page Master-Thesis 16 Appendix 3: Sample Declaration of Academic Honesty 17 Appendix 4: Sample Bibliography 18 Appendix 5: Sample Table of Contents 21

Guidelines for the preparation of scientific papers 4 1. Preliminary notes These are binding guidelines intended to give you some idea on how to write an academic paper. Compliance ensures the regular formal design of your thesis. To comply with the formal rules also is a part of your academic work and an expression of a careful procedure. The evaluation of your thesis is not only based on the content, but also the formal design. In the case you don t comply with the Guidelines, your grade will be discounted. 2. Format specifications 2.1 Number of exemplars Seminar paper and Master-Thesis must be submitted in double copy within the deadline to the office from the Chair (Castle, East Wing, Room O 360). You also have to provide an electronic version of your whole thesis in one file on a data medium in both formats Microsoft Word and a PDF (you can collect the data medium at the chair after one week). Furthermore, you also have to hand in a PDF-version of each source quoted in your thesis when submitting your thesis. With regard to books and comments you only have to provide a PDFversion containing the pages you used. It is not required to hand in laws, guidelines and decrees. Due to EDVtechnical issues please only use one folder hierarchy level on your medium. The file names of the documents should not be longer than 15 signs. 2.2 Bonding Master-Thesis needs to be bonded. It is crucial to make sure that your bonding is durable. Therefore, it is advisable to use a cold glue bonding. Seminar papers need to be stapled in the upper left corner of the paper by using a paper clip, yet another bonding is not necessary. 2.3 Type of Paper It is mandatory only to use white paper in DIN A4 format and only to write on the front side. 2.4 Margin Width On the left and right side of the sheet, a side margin of 3 cm width should be left blank; the upper margin should be 2.5 cm and the lower margin 2 cm. 2.5 Page Numbering Seminar paper and Master-Thesis are to be numbered consecutively. The page number should be arranged centered about 1 cm above the text. In the text a numbering with Arabic numerals is required. Content, List of Figures and List of Abbreviations as well as the Appendix and Bibliography need to be numbered consecutively with Roman numerals.

5 Guidelines for the preparation of scientific papers 2.6 Line spacing The work is to be written in 1.5-lines spacing. Before new sections, please leave blank a double line spacing. Headings need to be highlighted by greater distances in the text according to their importance without prejudice to other highlighting. Headings are only to be highlighted in bold. 2.7 Page count The maximum number of pages of the text part without Content, List of Figures and List of Abbreviations, Appendix and Bibliography is: Type: Times New Roman Font Size: 12 max. pages: Seminar Paper 15 Master-Thesis 50 The specified number of pages must not be exceeded without special arrangements with the supervisor. 2.8 Layout The work should be consistently written justified. If the work is created with the help of the word processing software Microsoft Word, it is recommended to enable automatic hyphenation to provide a consistent typeface. Here it should be noted that the authors should not rely on the correctness of the hyphenation and check the hyphenation critically.

Guidelines for the preparation of scientific papers 6 2.9 Regulatory scheme The following scheme is recommended for the formal order of Master-Thesis. Except for the Positions 1, 10 and 11, the scheme should also be used for the Seminar paper: 1. Blank Cover 2. Front Cover (see Appendix 1, 2/3) 3. Contents (see Appendix 6) 4. (If necessary) List of Figures 5. (If necessary) List of Tables 6. List of Abbreviations 7. Text 8. Possibly Appendix 9. Bibliography (see Appendix 5) 10. Declaration of Academic Honesty (see Appendix 4) 11. Blank Cover 12. (If necessary) Loose Appendix 2.10 Declaration of Academic Honesty According to 10 (8) Master Examination Regulations you have to make a Declaration of Academic Honesty (see Appendix 4) when writing a Master-Thesis or Seminar paper, which need to be hand signed. The signature must in no way be submitted in photocopy. Without such a declaration, your paper may not be corrected according to examination regulations. The submission of an electronic version of Master-Thesis as well as Seminar-Paper (in Microsoft Word format and in PDF format) is related to this statement. For the purpose of plagiarism assessment your Thesis can be anonymously sent and stored. 3. Abbreviations In the current text abbreviations should be used as little as possible. Only abbreviations that are in accordance with Oxford English Dictionary like etc., see, e.g. are allowed. In addition, abbreviations may be used if they are common in the literature, e.g. EStG, KStG, GewStG. Each abbreviation used should be explained in the List of Abbreviations. The work should make use of uniform symbols. If symbols are used from other sources, they have to be adapted to those used in your Thesis if the meaning is the same. Excluded are verbatim quotes.

7 Guidelines for the preparation of scientific papers 4. Rules of Citation 4.1 Quote Another feature of scientific work is a careful and conscientious source and footnote work. Certain sources (such www.diplom.de or lecture notes) are not quotable in a scientific work. Regarding the number of sources, no generally binding statement can be made. However, the number of resources should significantly exceed that of the initial sources provided by your supervisor. Every quote must be verifiable. Proper quotation reflects scientific rigor and honesty. Ideas and bodies of thoughts taken from other sources are to be marked as such. This shall be done by a superscript number at the end of the quote. Below the text of each page the source must be indicated in the footnote, corresponding to the superscript. Verbatim quotations should be started and finished by quotation marks. The addition See must not be used in verbatim quotations. Verbatim quotes require literal accuracy that is, also errors in the original source must be taken. Deviations from the original must therefore be clearly identified by bracketed additions with a note (Author s note). Emphasis in the quoted text should be adopted in principle; own emphases are to be marked with the suffix (Highlighted by the author). The omission of a word is to be marked by two points (..), omission of several words by three points (...). An omission should not serve to tailor a quotation. The meaning of a quote must not be altered by omissions. Quotations within a quotation are to be marked at the beginning and at the end with an apostrophe ('...'). A direct quotation should not include more than two or three sentences in general. If longer quotations are unavoidable, they must be engaged in the text and written in single-spaced. Quotes from English sources usually do not need to be translated. Quotations in other languages require a translation, stating the name of the translator. An analogous quote is the acquisition of thoughts of another author (but not exact copy of the wording!). The extent of the analogous quote must be clearly identifiable. It may therefore be necessary to prefix the quote an introductory clause, or to provide an explanation in the footnotes such as: The following or above presentation of Accounting concept draws on Kosiol. It is generally required to quote after the original text; it may only be quoted from the secondary literature when the original work is not objectively accessible. The source is mentioned in this case, with the additional note cited by the secondary literature. If a quote is detached from its original context, it must be checked whether its meaning has changed.

Guidelines for the preparation of scientific papers 8 4.2 Footnotes References and factual asides of the author must be included in footnotes. References refer to the correct and specific place where the quote was found, not to a wide area. If the quote from a quoted work extends over more than one page, the specified page number must show this as well, e.g. with a quote over more than three pages p. 1-3. A page number of the form p. 1 following is not allowed. The footnotes are to be distinguished from the text part of the page by a short line below the text part. They should be written in singlespaced, and have at least the font size 10 in the Times New Roman font. If it is unavoidable, a footnote can be continued on the next page. The footnote must then be completed under the short line below the text part of the following side without making this recognizable somehow. The first footnote of the following page is then written down after the completion of the footnote of the previous page. Basically, every note need to end with a full stop. The references must be indicated in the footnotes using the short citation method regardless of the initial or repeated mention. The short citation method for books should be designed as follows: See Name, Keyword, Year, Page numbers. Example: See Schreiber, Besteuerung der Unternehmen, 2012, p. 43. For each source a meaningful keyword for the title of the source should be used. When the work is based on several sources by the same author, a unique keyword shall be elected for each source. This ensures uniqueness, even when several references by the same author in a certain year are used.

9 Guidelines for the preparation of scientific papers Insofar as the consecutive footnotes are based on the same source, the short citation method should also be applied in several repetitions. The citation ibid. should be avoided. Example: See Knobbe-Keuk, Bilanzsteuerrecht, 1993, p. 68. See Knobbe-Keuk, Bilanzsteuerrecht, 1993, p. 68. Several authors are separated by a slash. Example: See Endres/Spengel, Steuerstrukturen, 1997, p. 94. In principle, all authors must be named unless there are more than three authors. More than three authors or editors do not have to be mentioned, since they are not bibliographically recorded. In this case, only the first author need to be mentioned and the source is to be accompanied by the words et al. (and others or et alii). Example: See McDaniel et al., Federal income taxation, 1998, p. 175. Contributions to collective works (e.g. commemorative publication) are stated in the footnote as monographs: See Name of the author, Keyword, Year, Page numbers. Example: See Rödder, Einbringungsgeborene Anteile, 1997, p. 544. From journals it is to quote as follows: See Name, Name of the Journal (acronym) year, Page numbers. The name of the journal should be abbreviated if possible. There is no comma between the acronym of the magazine and the annual statement! Example: See Kneip/Rieke, IStR 2001, p. 667.

Guidelines for the preparation of scientific papers 10 From working papers, it is to quote as follows: See Name, Working Paper Year, Page numbers. Example: See Heckemeyer/Overesch, Working Paper 2013, p. 18. Daily Newspapers must be cited as follows: See Name, Newspaper (possibly abbreviated) from the date dd.mm.yyyy, Page numbers. Daily newspapers are to be shortened if an abbreviation is common (for example, FAZ for Frankfurter Allgemeine Zeitung or SZ for Süddeutsche Zeitung). The year is not sufficient in the case of a daily newspaper. Rather, the full date should be indicated. Example: See N. n., FAZ from the date 12.08.2002, p. 17. From Internet sources quote as follows: See Name, Title (abbreviated), Year, Page numbers. Example: Schaefer, Retail Sales Tax Act, 1997. In Sources, which relate to legal commentaries, it is to proceed as follows: See Name of Editor, in: of Publisher (if any), Short title, Year of the current status, margin number, paragraph or margin number of the respective paragraphs, page numbers. Example: See Clausen, in: Herrmann/Heuer/Raupach, EStG, 2005, Margin number 1103 to 5 EStG, p. 536. See Wacker, in: Blümich, EStG, 2005, Margin number 252 to 4 EStG, p. 188. As a reference of judgments of the BFH and the FG, BStBl. (RStBl.) or the official records of the BFH (BFHE) are to be quoted. See BFH from the date 27.07.1988, IR 147/83, BStBl. II 1989, p. 272. These principles apply analogously to the judgments of other courts.

11 Guidelines for the preparation of scientific papers When citating administrative instructions, the citation shall be based on the following example: See Letter from the Federal Ministry of Finance from the date 04.07.2008, Margin number 7. In older Letters from the Federal Ministry of Finance that have no margin numbers, a precise page number in BStBl must be specified. In official documents, the citation is as follows: See Institution, Title (abbreviated), Year, Page numbers. See OECD/G20, BEPS, 2015, p. 4. In double taxation treaties citation is as follows: See Art. X Paragraph Y (Z) DTA County_1-Country_2 from the date dd.mm.yyyy. See Art 10 Paragraph 2 (1) DTA Kuwait-Serbien from the date 02.04.2002.

Guidelines for the preparation of scientific papers 12 4.3 Tables and Figures The tables, graphs, etc. must be continuously numbered and provided with a clear designation of content. It is particularly important to ensure accurate local, temporal and thematic separation. The reference can be found directly beneath the respective figure and the source note always begins with Source: (short citation method). The font size of the figures can be freely selected. However, readability must be ensured! The tables and figures, that are essential for the content of the paper should be in the text part and should not be moved to the Annex. Only extensive material (such as larger tabular and graphical representations, photocopies, long legal texts, etc.) is to be listed in the Annex. Also numerical and factual information, which have not been taken from the literature, but were find out by personal interviews or experiences, should be provided with a source of information. 5. Bibliography 5.1 Content All sources on which the footnotes have referred to are to be quoted in the Bibliography. The Bibliography must not include literature that has been read but not been cited. The names of the sources used in the footnotes as well as in the Bibliography are to be derived from the respective source itself. Here, the main title should be named (not the cover title). In the Bibliography, the short citation as used in the footnotes is written in parentheses after the full written out name and surname. Subsequently, the bibliographic data must be fully written down. The following information is generally required: a) For books: Surname(s) and First name(s) of the author(s) (alternatively name of the publisher(s), academic titles are not mentioned) (Keyword, Year): Title of the book, Volume, Edition, Publishing place Publishing year. b) For Journals: Surname(s) and First name(s) of the author(s) (Abbreviation of the Journal Year): Title of article, in: Title of Journal, Publishing year, first and last page number of the article. c) For Working Papers: Surname(s) and First name(s) of the author(s) (Year): Title of article, Working Paper, Publishing year. d) For compilations: Surname(s) and First name(s) of the author(s) (Keyword, Year): Title of the article, in: Title of the compilation, Publisher(s), Volume, Edition, Publishing place Publishing year, first and last page number of the article.

13 Guidelines for the preparation of scientific papers e) For legal commentaries: Surname(s) and first name(s) of the author(s) (Short title, Year): Commenting on the relevant paragraphs, in: Review title, Publisher(s), Volume, Edition, Publishing place Publishing year. f) For series: Surname(s) and first name(s) of the author(s) (Keyword, Year): Title of the work, in: Name of the series; Surname(s) and first name(s) of the publisher(s), Volume, Edition, Publishing place Publishing year. It must be decided case by case basis whether additional information is advisable. g) For internet sources: Surname(s) and first name(s) of the author(s) (Keyword, Year): Title source. Internet address (URL), Access date. h) For official documents: Institution (Keyword, Year): Title. Internet address (URL), Access date [if found online]. i) For double taxation agreement: DTA Country_1-Country_2 from the date dd.mm.yyyy: Title, In force since: [Date], Date of application: [Date], Internet address (URL), Access date [if found online]. 5.2 Outline of the Bibliography In the Bibliography all sources used must be sorted in alphabetical order by author or must be classified as Not Named (N. N.). Several publications by the same author must be listed according to their year of publication starting with the most recent one. The breakdown of the bibliography must be a differentiated approach. Books, articles and comments can be summarized under the heading of Monographs (see Appendix 5). In any case it is convenient to disclose Internet sources, legislative materials, decisions made by the courts, administrative instructions, etc. separately. 6. Content design 6.1 Introduction, Concluding part Substantive comments on the subject, purpose and methodological structure of the work should be given in an introductory section. This section does not necessarily need to be titled Introduction. If possible, the final thoughts of the work should be provided with a factual headline. This should indicate whether the author intends to give a summary of her results or an outlook to the unsolved problems. Usually it is advisable to prepare the most important results of the work in a thesis-like summary. The thesis should reflect the course of argument short and concise.

Guidelines for the preparation of scientific papers 14 6.2 Outline 6.2.1 General The positions of the outline are to be provided with the corresponding page numbers; they must be consistent with the title and the content of the respective section in the text. 6.2.2 Content The outline is part of the work and is intended to show in what way the topic was understood and how the issue was handled. It must therefore reflect both the logical structure of the work ( common thread ) and a first information about the content of the work. 6.2.3 Shape A logical and self-contained reasoning is also reflected in a formally flawless outline with respective bullet points. Positions that are at the same hierarchy level in the outline must content the same importance and come from a common, overarching problem [That is, all the points 2.1.1 to 2.1.3 explain somehow the overriding problem area 2.1; furthermore, the points should (as far as possible) be of the same factual weight both among themselves and in comparison with the points 4.3.1 to 4.3.3]. In the breakdown, always make sure that a sub-item is followed by another a sub-item (e.g. 1.1 followed by 1.2). If possible it should be avoided that a sub-item represents a verbatim reproduction of the overriding item (e.g. 3. Concept and essence, 3.1 Concept, 3.2 Essence). A clear and generous arrangement of bullets (e.g. via indent) allows an easier overview. Too detailed breakdowns are to be avoided in the interests of clarity. 7. Information for the presentation of the Seminar Paper The presentation can be visually supported by PowerPoint slides or overhead transparencies. At this point it should be noted that in particular examples taken from the literature and central arguments must be assigned to a source. In addition, a bibliography must be shown on the last slide. The font size is at least 20. Longer textual versions are to be avoided. Furthermore, a so-called Handout is to be provided. This may not be comprised of more than two pages and should contain the outline of the presentation and a summary in theses. The guidelines for scientific work apply also to the presentation.

15 Guidelines for the preparation of scientific papers APPENDIX 1: SAMPLE TITLE PAGE SEMINAR PAPER Taxpayers, tax base and rate of corporation tax Seminar Paper in Seminar for Business Taxation on The taxation of capital companies Prof. Dr. Ulrich Schreiber Spring Term 2011 Mannheim, Date of completion of work Mustermann, Kristina Musterstraße 1 a 12345 Musterdorf Phone: 0621/1234567 E-mail-address Matr.-Nr.:1234567 8th Semester

Guidelines for the preparation of scientific papers 16 APPENDIX 2: SAMPLE TITLE PAGE MASTER-THESIS The income tax treatment of cross-border demergers of corporations MASTER THESIS for Earning a Master of Science of the Faculty of Business Administration of the University of Mannheim presented by Musterfrau, Kristina, born Mustermann born on the 27.10.1987 in Musterdorf Referent: Prof. Dr. Ulrich Schreiber Mannheim, Date of completion of work

17 Guidelines for the preparation of scientific papers APPENDIX 3: SAMPLE DECLARATION OF ACADEMIC HONESTY Ehrenwörtliche Erklärung Hiermit versichere ich, dass diese [Seminar/Master]-Arbeit von mir persönlich verfasst wurde und dass ich keinerlei fremde Hilfe in Anspruch genommen habe. Ebenso versichere ich, dass diese Arbeit oder Teile daraus weder von mir selbst noch von anderen als Leistungsnachweise andernorts eingereicht wurden. Wörtliche oder sinngemäße Übernahmen aus anderen Schriften und Veröffentlichungen in gedruckter oder elektronischer Form sind gekennzeichnet. Sämtliche Sekundärliteratur und sonstige Quellen sind nachgewiesen und in der Bibliographie aufgeführt. Das Gleiche gilt für graphische Darstellungen und Bilder sowie für alle Internet- Quellen. Ich bin ferner damit einverstanden, dass meine Arbeit zum Zwecke eines Plagiatsabgleichs in elektronischer Form anonymisiert versendet und gespeichert werden kann. Mir ist bekannt, dass von der Korrektur der Arbeit abgesehen werden kann, wenn diese Erklärung nicht erteilt wird. Place, Date Signature (Kristina Musterfrau) (Don t photocopy your signature!) (In a group work, each candidate has to make this declaration for his or her correspondingly marked part of the work.)

Guidelines for the preparation of scientific papers 18 APPENDIX 4: SAMPLE BIBLIOGRAPHY BIBLIOGRAPHY A. Monographs, Articles in manuals and other collective works and articles in periodicals. Ballwieser, Wolfgang (Rechnungswesen, 1991): Das Rechnungswesen im Lichte ökonomischer Theorie, in: Betriebswirtschaftslehre und ökonomische Theorie, Publisher Ordelheide, Dieter/Rudolph, Bernd/Büsselmann, Elke, Stuttgart 1991, p. 97-124. Clemm, Hermann/Erle, Bernd (HGB, 1999): Commentary on 249 HGB, in: Beck`scher Bilanzkommentar, Handels- und Steuerrecht - 238 to 339 HGB -, edited by Budde, Wolfgang Dieter u. a., 5th edition, München 2003. Heckemeyer, Jost/Overesch, Michael (2013): Multinationals Profit Response to Tax Differentials: Effect Size and Shifting Channels, ZEW Working Paper No. 13-045, 2013. Herzig, Norbert/Förster, Guido (BB 1992): Grenzüberschreitende Spaltung von Kapitalgesellschaften, in: Betriebs-Berater 1992, p. 1251-1259. Jacobs, Otto H. (Unternehmensbesteuerung und Rechtsform, 2002): Unternehmensbesteuerung und Rechtsform, 3rd edition, München 2002. Knobbe-Keuk, Brigitte (Bilanzsteuerrecht, 1993): Bilanz- und Unternehmenssteuerrecht, 9th edition, Köln 1993. McDaniel, Paul R./Ault, Hugh J./McMahon, Martin J./Simmons, Daniel L. (Federal income taxation, 1998): Federal Income Taxation of Business Organizations, 4th edition, Westbury, New York 1998. N. N. (Managermagazin 1983): Schleifspuren der Rezession - Managementgehälter 1983, in: Managermagazin 1983, p. 194-200. N. N. (FAZ vom 12.08.2002): Internationale Bilanzregeln betreffen auch den Mittelstand, in: Frankfurter Allgemeine Zeitung, Nr. 185 from the date 12. August 2002, p. 17. Osterholz, Burchard (Auslandseinsatz, 2002): Auslandseinsatz und Sozialversicherung, in: Internationale Wirtschaftsbriefe from the date 8. Mai 2002, Fach 4, Gruppe 10, p. 177-184. Schreiber, Ulrich (Betriebswirtschaftliche Steuerlehre, 1993): Die betriebswirtschaftliche Steuerlehre als Lehre von den ökonomischen Wirkungen des Steuerrechts, Diskussionspapier Nr. 183, FB Wirtschaftswissenschaften der Universität Hannover, Hannover 1993. Schreiber, Ulrich (Steuerliche Gewinnermittlung, 1993): Die Angleichung der steuerlichen Gewinnermittlung in der Europäischen Gemeinschaft, in: Ökonomische Analyse des Bilanzrechts, Publisher Wagner, Franz W., ZfbF-Sonderheft 32, Düsseldorf 1993, p. 139-173.

19 Guidelines for the preparation of scientific papers Schreiber, Ulrich (Besteuerung der Unternehmen, 2012): Besteuerung der Unternehmen: Eine Einführung in Steuerrecht und Steuerwirkung, 3th edition, Wiesbaden 2012. Weber-Grellet, Heinrich (EStG, 1999): Commentary on 5 EStG, in: EStG, Einkommensteuergesetz, Commentarty, Publisher Schmidt, Ludwig, 18th edition, München 1999. B. Internet sources DTA Kuwait-Serbien from date 02.04.2002: Agreement between the Federal Republic of Yugoslavia and the State of Kuwait for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, Coming into force: 08.05.2003, Date of application: 01.01.2004, http://online.ibfd.org/kbase/#topic=doc&url=/data/treaty/docs/html/tt_kwcs_02_eng_2002_tt td1.html&wt.z_nav=navigation&colid=4932, Date of access: 06.06.2016. OECD/G20 (BEPS, 2015): Base Erosion and Profit Shifting Project Explanatory Statement (2015 Final Reports). http://www.oecd.org/ctp/beps-explanatory-statement-2015.pdf, Date of access: 31th of May 2016. o. V. (Flat Tax, 1998): The Flat Tax Home Page, http://www.house.gov/flattax, Date of access: 02.03.1998. Schaefer, Dan (Retail Sales Tax Act, 1997): National Retail Sales Tax Act of 1997 (H.R.2001), http://www.house.gov/schaefer/2001expe.htm, Date of access: 20.01.1998. C. Legislative materials Einkommensteuergesetz 1997 (EStG) in the version published on 16th of April 1997 (BGBl. I p. 821) last changed by Steuerentlastungsgesetz 1999/2000/2002 from the date 24th of March 1999 (BGBl. I p. 402). Körperschaftsteuergesetz 1999 (KStG) in in the version published on 22th of April 1999 (BGBl. I p. 817) last changed by Solidarpaktfortführungsgesetz from the date 20.12.2001 (BGBl. I p. 3955). If reference is made to earlier versions of an Act, the current version only needs to be cited with the abbreviation of the Act (e. g. 25 I KStG). On the other hand earlier versions must be quoted with the indication of the year, as amended (e. g. 23 I KStG 1996). Körperschaftsteuergesetz 1999 (KStG) in the version published on 22. April 1999 (BGBl. I p. 817) last changed by Solidarpaktfortführungsgesetz from the date 20.12.2001 (BGBl. I p. 3955).

Guidelines for the preparation of scientific papers 20 Körperschaftsteuergesetz 1996 (KStG 1996) in the version published on 22. February 1996 (BGBl. I p. 340) last changed by Steuerentlastungsgesetz 1999/2000/2002 from the date 24. March 1999 (BGBl. I p. 402). Entwurf eines Gesetzes zur Entlastung der Familien und zur Verbesserung der Rahmenbedingungen für Investitionen und Arbeitsplätze, Steueränderungsgesetz 1992 (StÄndG); Legislative proposal of the Federal Government, BT-Drucksache 12/1368, from the date 10.12.1991. D. Decisions made by the courts 1. Decisions of the Federal Constitutional Court 15.10.1983 IBvR2O9 BVerfGE 65, p. 1-72. 2. Decisions of the Reichsfinanzhof 28.07.1936 IA 83/36 RStBl. II 1936, p. 951-952. 3. Decisions of the Fiscal Court of the Federation 12.02.1980 VIIIR 114/77 BStBI. II 1980, p. 494-498. 27.07.1988 IR 147/83 BStBl. II 1989, p. 271-274. 4. Decisions of the European Court of Justice 13.12.2005 C-446/03 (Marks & Spencer) Slg. I-2005, p. 10837-10886. If the decision has not been published in a collective work, then it must be specified as a publication in a professional journal. E. Administrative instructions Einkommensteuer-Richtlinien 1998 (EStR 1998) in the version EStR 1998 from the date 15. Dezember 1998 (BStBl. I p. 1518, 1528). Letter from the Federal Ministry of Finance from the date 14.04.1994, IV B 2 S 2244 29/94, BStBl. I 1994, p. 257. Letter from the Federal Ministry of Finance from the date 04.07.2008, IV C 7 S 2745 a/08/10001, BStBl. I 2008, p. 736.

21 Guidelines for the preparation of scientific papers APPENDIX 5: SAMPLE TABLE OF CONTENTS Page Table of Contents List of Figures List of Tables List of Abbreviations I III IV V 1. Introduction 1 2. Recognition and measurement of investments 1 2.1 The concept of investments 1 2.2 The level of acquisition costs 2 2.3 The going-concern value of the investment 3 3. Types of current value tax depreciation 6 3.1 The current value tax depreciation of losses 6 3.2 Current value tax depreciation due to distributions 8 3.3 Current value tax depreciation due to profit transfer agreements 10 3.3.1 Income Tax Treatment 10 3.3.2 Trade Tax Treatment 11 4. Off-balance sheet add-back provisions 12 4.1 Adding back under 26 Para. 8 KStG 12 4.2 Adding back under 8 No. 10 GewStG 14 5. Summary 15 Appendix Bibliography VI X