Tom-Eric Kunz, M. Sc., LL. M.

1. Draft German tax law has big implications for transfer pricing, MNEtax, 7. Jan 2020 (gemeinsam mit Dr. O. Treidler)
2. Why you should review your inter-company agreements for post-BEPS compliance, LCN Legal Blog, 5. Feb 2020 (gemeinsam mit Dr. O. Treidler)
3. Die neue Weltsteuerordnung als Rube-Goldberg-Maschine?, IWB – Internationales Steuer- und Wirtschaftsrecht, 01/2021, S. 6-18 (gemeinsam mit Dr. O. Treidler)
4. Why the OECD Should Take a Stance on the European Commission's BEFIT Proposal, TNI – Tax Notes International, 11. Jul 2021, (gemeinsam mit Dr. O. Treidler)
5. Transfer pricing in Germany: issues to monitor and address in 2022, MNEtax, 3. Mar 2022 (gemeinsam mit Dr. O. Treidler)
6. Sustaining arm’s length cost allocations for highly integrated development functions – an explorative case study of transfer pricing for InnerSource communities, Blekinge Tekniska Högskola Forskningsrapport, ISSN 1103-1581 ; 2024:01, S. 10 (gemeinsam mit Dr. O. Treidler, Dr. M. Capraro, M. Dorner)
7. Updated German transfer pricing guidelines issued on 6 June 2023: taxpayers must ensure that their intercompany agreements are BEPS-compliant, LCN Legal Blog, 18. Jul 2023 (gemeinsam mit Dr. O. Treidler)
8. Simplified Application of the Arm’s Length Principle for Baseline Distribution Functions offers win/win for MNEs and Tax Authorities - A Risk Management Perspective on the OECD Amount B Proposal, Public Consultation Document Pillar One – Amount B, SSRN ID: 4562384, 28. Sep 2023 (gemeinsam mit Dr. O. Treidler)
9. Taxing Collaborative Software Engineering, IEEE Software, Preprint, (gemeinsam mit M. Dorner, Dr. M. Capraro, Dr. O. Treidler, Prof. D. Smite, Ph.D. E. Zabardast, Prof. Dr. habil. D. Mendez, Ph.D. K. Wnuk)