Profile
I conduct research on economic and societal consequences of taxation and environmental, social, and governance (ESG) regulation. In particular, I investigate consequences of taxing cross-border economic activities, tax incentives of loss-making firms, and how taxes and tariffs affect transfer prices within firms. Moreover, I conduct research on corporate social responsibility reporting of public and private companies. My research has been published in internationally peer reviewed journals such the Journal of Accounting and Economics, Journal of international Business Studies, and the Journal of Business, Finance and Accounting.
I have teaching experience at the undergraduate and master level in integrated measurement and reporting, financial accounting, and taxation. Currently, I teach and coordinate the master elective 'Taxation' and the bachelor course ‘Financial and Tax Consulting’ at RSM.
Next to my research and teaching activities, I serve as a reviewer for many internationally peer reviewed journals, an editorial board member of Accounting and Business Research and European Accounting Review, and a guest editor for Accounting in Europe. I obtained my PhD from Vienna University of Economics and Business in 2016. For my PhD thesis on Financial Reporting and Taxation, I received the Award “Nürnberger Steuergespräche” (awarded by the tax advisors association in Nuremberg).
Publications
Article (8)
Academic (4)
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Amberger, H. J., & Kohlhase, S. (2023). International taxation and the organizational form of foreign direct investment. Journal of International Business Studies, 54(8), 1529-1561. https://doi.org/10.1057/s41267-023-00614-1
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Kohlhase, S., & Wielhouwer, J. L. (2023). Tax and tariff planning through transfer prices: The role of the head-office and business unit. Journal of Accounting and Economics, 75(2-3), Article 101568. https://doi.org/10.1016/j.jacceco.2022.101568
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Kohlhase, S., & Pierk, J. (2021). Tax Rule Changes and the Timing of Asset Write-Offs in Loss Firms. Journal of Business Finance and Accounting, 48(5-6), 815-840. https://doi.org/10.1111/jbfa.12502
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Kohlhase, S., & Pierk, J. (2020). The Effect of a Worldwide Tax System on Tax Management of Foreign Subsidiaries. Journal of International Business Studies, 51(8), 1312-1330. https://doi.org/10.1057/s41267-019-00287-9
Professional (4)
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Kohlhase, S. (2024). How multinational corporations choose to organise foreign affiliates. RSM Discovery. https://www.rsm.nl/discovery/2024/organise-foreign-affiliates/
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Kohlhase, S. (2022). What to expect from this year's Prinsjesdag. RSM Discovery. https://www.rsm.nl/discovery/2022/prinsjesdag/
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Kohlhase, S., & Pierk, J. (2021). Tax rule changes and timing of asset write-offs in loss-making firms. RSM Discovery. https://www.rsm.nl/discovery/2021/write-offs-in-loss-making-firms/
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Kohlhase, S., & Pierk, J. (2020). Effects of worldwide and territorial tax systems. RSM Discovery. https://www.rsm.nl/discovery/2020/tax-systems/
Doctoral Thesis (1)
Internal (1)
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Kohlhase, S. (2016). Studies on Financial Reporting and Taxation. [Doctoral Thesis, Vienna University of Economics and Business]. Vienna University of Economics and Business.
Paper (1)
Academic (1)
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Kohlhase, S., & Wielhouwer, J. (2021). The relation between tax rates, tariffs, and transfer prices: The role of the head office and business unit. Paper presented at The EAA 2021 Virtual Annual Congress.
Working paper (1)
Academic (1)
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Kohlhase, S. (2017). Accumulation of Tax-Loss Carryforwards: The Role of Book-Tax Non-Conformity. WU International Taxation Research Paper Series.
Activities
Additional activities (9)
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Accounting and Business Research (Journal)Saskia Kohlhase (Member of editorial board)01 Jan 2023
Activity: Editorial work (Academic)
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Accounting in Europe (Journal)Saskia Kohlhase (Reviewer)01 Jan 2023
Activity: Editorial work (Academic)
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German Academic Association of Business Research (VHB) (External organisation)Saskia Kohlhase (Member)01 Jan 2022
Activity: Other activity > Membership of network (Academic)
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Journal of Accounting and Public Policy (Journal)Saskia Kohlhase (Reviewer)01 Jan 2022
Activity: Editorial work > Publication Peer-review (Academic)
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The Accounting Review (Journal)Saskia Kohlhase (Reviewer)01 Jan 2021
Activity: Editorial work > Publication Peer-review (Academic)
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Accounting and Business Research (Journal)Saskia Kohlhase (Reviewer)01 Jan 2017
Activity: Editorial work > Publication Peer-review (Academic)
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The European Accounting Review (Journal)Saskia Kohlhase (Reviewer)01 Jan 2017
Activity: Editorial work > Publication Peer-review (Academic)
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Duke UniversitySaskia Kohlhase (Visiting researcher)05 Jan 2015 - 31 May 2015
Activity: Visit other > Visiting an external academic institution (Academic)
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European Accounting Association (External organisation)Saskia Kohlhase (Member)01 Nov 2013
Activity: Other activity > Membership of network (Academic)
Courses
Financial and Tax Consulting
- Study year: 2024/2025, 2023/2024
- Code: B3T6101
- Level: Bachelor 3, Bachelor 3, Bachelor 3
Taxation
- Study year: 2024/2025, 2023/2024, 2022/2023, 2021/2022, 2020/2021, 2019/2020, 2018/2019, 2017/2018, 2016/2017
- Code: BMME004
- Level: Master, Master, Master, Master
Past courses
Algorithms in Accounting and Control
- Study year: 2022/2023
- Code: BMME001
- Level: Master, Master, Master, Master
Integrated Measurement and Reporting
- Study year: 2022/2023
- Code: BMME130
- Level: Master, Master, Master, Master
AFM Honours Class
- Study year: 2021/2022, 2020/2021, 2019/2020, 2018/2019
- Code: BMHONAFM
- Level: Master
Introduction to data visualization, web scraping, and text analysis in R
- Study year: 2018/2019
- Code: BERMSS018
- ECTS: 2 Level: Master
Featured in the media
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Top tax researchers gathered by NoCeT
Associate professor Saskia Kohlhase presents research about the impact of politics and political persuasion of various governing coalitions in democratic countries and the implications of having a “blue” or a “red” government, to…
Monday, 11 November 2024 -
How Multinationals’ Tax and Tariff Planning Can Be More Effective
Tax Optimization and Profit Maximization
Tuesday, 18 April 2023 -
How Tax-Loss Offsetting Affects Financial Reporting
This article is co-written by Saskia Kohlhase, Assistant Professor of Taxation at RSM.
Monday, 5 July 2021 -
0 Per Món Empresarial el 15 de Setembre de 2020 Fiscalidad La fiscalitat internacional és una preocupació constant dels governs d’arreu del món. Les normes fiscals vigents assignen els drets fiscals de les empreses al país on reporten els seus guanys. Per
Article about the constant concern of governments around the world about international taxation. Th current tax rules assign the tax rights of companies to the country where they report their profits. A global or territorial tax…
Tuesday, 15 September 2020
Featured on RSM Discovery
How international taxation affects the way that multinational corporations create new foreign affiliates to carry out cross-border economic activities.
