Further Honours for Caroline Glenk

Dr. Caroline Glenk has been awarded two more prizes for her dissertation "Verlustverrechnung bei Personengesellschaften und anderen transparent besteuerten Gesellschaftsformen. Eine rechtsvergleichende Analyse zwischen Deutschland, Frankreich und den USA".

As a research associate in the Department of Business and Tax Law, Caroline Glenk wrote her law dissertation at our Institute from 2017 to 2020. Her research focused on corporate taxation and, in particular, the transparent taxation of partnerships in an international comparison. Since December 2020, Dr Caroline Glenk has been working at the Bayerische Staatsministerium der Finanzen und für Heimat.

In April 2023, Dr Caroline Glenk received the Esche Schümann Commichau Foundation's sponsorship award for her dissertation. The Esche Schümann Commichau Foundation contributes to the promotion of young lawyers and economists by awarding promotional prizes for dissertations, post-doctoral theses and diploma theses.

Already in autumn 2022, Dr Caroline Glenk received the "Gerhard Thoma Honorary Award" for her dissertation thesis. Since 1953, this prize has been awarded annually by the Institute of Tax Consultants as part of the Tax Consultants' Congress in honour of Gerhard Thoma to one or more young academics for the best tax monograph (dissertation or post-doctoral thesis) or for the life's work of a personality.

Dr. Caroline Glenk's dissertation in law "Verlustverrechnung bei Personengesellschaften und anderen transparent besteuerten Gesellschaftsformen. Eine rechtsvergleichende Analyse zwischen Deutschland, Frankreich und den USA" deals with the fundamental tax policy question on the "correct" treatment of losses in partnerships and other tax-transparent entities. It is based on a legal comparison with countries in which the borderline between transparent and non-transparent taxation is drawn differently than in Germany (despite similar principles of company law) and in some cases very far-reaching option rights exist. The dissertation has been published as a book by Nomos Verlagsgesellschaft and has already been awarded the Faculty Prize of the Law Faculty of Ludwig-Maximilians-Universität München in the summer of 2022.

Publication data:

Glenck, Caroline:
Verlustverrechnung bei Personengesellschaften und anderen transparent besteuerten Gesellschaftsformen. Eine rechtsvergleichende Analyse zwischen Deutschland, Frankreich und den USA.

Nomos, 2022, 475 pages, german

E-Book (German) (doi.org/10.5771/9783748938224)
Softcover (German) (ISBN 978-3-7560-0499-7)
available at Nomos Online-Shop (nomos-shop.de)

May 2023