Bert Kaminski

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Bert Kaminski (* 1969 ) is a German business economist . He is a professor of business administration, in particular business taxation, at the Faculty of Economics and Social Sciences at the Helmut Schmidt University in Hamburg .

Life

Bert Kaminski graduated from the Fachgymnasium Wirtschaft in 1988 . From 1988 to 1989 he did basic military service. From 1989 to 1994 he completed a degree in business administration at the University of Hamburg with a focus on business taxation, auditing and fiduciary management , business law and industrial management . Kaminski obtained a degree in business administration (Dipl.-Kfm.).

From 1994 to 1996 he was employed as a research assistant at the Institute for Foreign and International Finance and Taxation at the University of Hamburg ( Lutz Fischer chair ). In June 1996 Kaminski obtained his doctorate as Dr. rer. pole. The topic of his dissertation was tax structuring options and their assessment when relocating a domestic entrepreneurial commitment abroad .

From 1996 he became a research assistant at the Institute for Foreign and International Finance and Taxation at the University of Hamburg. From April 2000 to September 2002 Bert Kaminski held a substitute professorship for business administration with a focus on business taxation at the Institute for Foreign and International Finance and Taxation at the University of Hamburg. In December 2000 he received his habilitation in business administration at the department of economics at the University of Hamburg and was appointed private lecturer . The subject of his habilitation thesis was The determination of tax transfer prices in the absence of an arm's length price . In October 2001 Kaminski received a substitute professorship for general business administration (ABWL) and accounting, auditing and corporate taxation at the law and political science faculty of the Ernst Moritz Arndt University in Greifswald . In December 2002 he was appointed full university professor and holder of the chair for general business administration and accounting, auditing and corporate taxation at the law and political science faculty of the Ernst Moritz Arndt University in Greifswald. From December 2004 to September 2008, Bert Kaminski was chairman of the examination board for business graduates and for the economics sub-course (BA economics).

On October 1, 2008, he was appointed full university professor and holder of the chair for general business administration, in particular business taxation, at the Helmut Schmidt University / University of the Federal Armed Forces in Hamburg. He has been a member of the Board of Trustees of the Esche Schümann Commichau Foundation since 2017 .

Research priorities

His main research interests are group transfer pricing from the point of view of business taxation, the tax consequences of business transactions on the Internet, the effects of current legal changes on the taxation of companies operating in Germany, taxation of permanent establishments and their business implications, accounting and accounting policy in the area of ​​conflict between commercial and tax requirements, effects from taxes to business decisions and normative business taxation.

Fonts (selection)

  • Tax structuring options and their assessment when relocating a domestic entrepreneurial commitment abroad. 1st edition. Nomos Verlagsgesellschaft , Baden-Baden 1996, ISBN 3-7890-4504-7 . (Also University of Hamburg, dissertation, 1996)
  • with Wolfgang Joecks (ed.): Food lures - What professors do. Recipes from the Greifswald professors' kitchen. 550 years of the University of Greifswald . Cookbook. EMAUS, Greifswald 2006, ISBN 3-86006-271-9 .
  • with Günther Strunk: Taxation of entrepreneurial activity. Basics - Effects - Examples. 2nd Edition. Gabler Verlag , Wiesbaden 2007, ISBN 978-3-8349-0093-7 .
  • with Günther Strunk: Influence of taxes on business decisions. 2nd Edition. Springer Gabler, Wiesbaden 2012, ISBN 978-3-8349-0095-1 .

See also

Web links

Individual evidence

  1. ↑ a b Bert Kaminski - curriculum vitae . Website of the Helmut Schmidt University Hamburg. Retrieved October 11, 2012.
  2. ^ Bert Kaminski - title page of the chair . Website of the Helmut Schmidt University Hamburg. Retrieved October 11, 2012.
  3. ↑ Bert Kaminski - Research . Website of the Helmut Schmidt University Hamburg. Retrieved October 11, 2012.
  4. ↑ EMAUS for the Ernst Moritz Arndt University in Greifswald
personal data
SURNAME Kaminski, Bert
BRIEF DESCRIPTION German business economist and university lecturer (Helmut Schmidt University Hamburg)
DATE OF BIRTH 1969