Lutz Richter (business economist)

Lutz Richter (born September 4, 1971 in Kaiserslautern ) is a German university professor . Since 2009 he has held the professorship for business administration , in particular business taxation and corporate accounting , at the University of Trier . Lutz Richter studied business administration at Saarland University in Saarbrücken . He then worked as a research assistant and research assistant at the Business Administration Institute for Taxation and Entrepreneurship · Chair for Business Administration, especially Business Taxation · Institute for Business Start-ups (BLI), where he received his doctorate under Heinz Kußmaul in 2003 and completed his habilitation in 2007.

His research focuses on the influence of European requirements on the functioning of the German tax system, taxation issues of national and international company mergers and optimization considerations, issues in the context of the AStG, KStG and GewStG and optimization considerations as well as balance sheet tax issues (including the "E-balance sheet" project).

Lutz Richter has been co-editor of the journal Business Research and Practice (BFuP) since 2012 .

Fonts

• Approaches to group taxation in Germany. A business analysis of specific tax and civil law aspects and issues as well as cross-border approaches from a national perspective in the context (of a draft) of the Corporate Tax Development Act (UntStFG). Lang, Frankfurt am Main / Berlin / Bern / Bruxelles / New York / Oxford / Vienna 2003 (Europäische Hochschulschriften, vol. 2997, series 5, economics and business administration; also: Saarbrücken, dissertation, 2003); ISBN 3-631-51406-9
• Corporations and ECJ case law. Effects on income tax, company and commercial law. Erich Schmidt, Berlin 2007 (Accounting, Auditing and Taxation, Volume 10, edited by Karlheinz Küting , Claus-Peter Weber and Heinz Kußmaul; also: Saarbrücken, Habilitation 2007); ISBN 978-3-503-10323-2

Web links

• Literature by and about Lutz Richter in the catalog of the German National Library

Individual evidence

1. ^ Website of the Professorship for Business Taxation and Accounting at the University of Trier
2. ^ Website of the journal Business Research and Practice at the NWB publishing house