Prof. Gerhard A. Vorwold (PhD)
Books
Die Steuerreform der USA (= The US Tax Reform), Verlag Shaker, Aachen 1995
Unternehmensnachfolge von A bis Z (= Corporate Succession from A to Z) Verlag Dr. Otto Schmidt, Köln 2000
Umsteuern! Wie wir Deutschland gerecht finanzieren (= Change Course: How to finance Germany in a fair way) Verlag J.H.W. Dietz Nachf. GmbH, Bonn 2013
Essays
Various essays in the following journals (alphabetical)
Betriebsberater (BB), Der Betrieb (DB), Erbschaftsteuerberater (ErbStB), Deutsches Steuerrecht (DStR), FinanzRundschau (FR), GmbH-Rundschau (GmbHR), Internationales Steuerrecht (IStR), Der Steuerberater (StB), Steuer und Wirtschaft (StuW), Die Wirtschaftsprüfung (WPg), e.g.
Das Modell „FASB“ in den USA – ein Fehlschlag (= The “FASB” Model in the USA – a Failure) , Internationales Steuerrecht, IStR 2000, S. 599 ff.
Ablösung der Einkommen- und Körperschaftsteuer?: das Modell der sog. flat tax, Ein Diskussionsbeitrag aus der US-amerikanischen Steuerwissenschaft (= “Replace income tax by a Flat Tax-Model”) Die Wirtschaftsprüfung, WPg 2003, S. 803 ff
Working papers
GFA Model (Global Formulary Apportionment Model) – Urgent Need and Concept of Changed Structures over the Taxation of Multinational Enterprises, 01/08/2021, ssrn.com/abstract=3762403
FX Tribute Model (Foreign Exchange Tribute), Innovative Financing to Fund the Sustainable Development Goals of the UN-Agenda 2030, 08/14/2021, ssrn.com/abstract=3905124
OECD/G20 BEPS Pillar One and Pillar Two Project
– Comment – Pillar One, 2019
– Comment – Pillar Two, 2019
– Letter to the G 20 Finance Ministers, 2020
– Comment – Pillar One and Pillar Two Blue Prints 2020
– Die US-State Corporate Income Tax – ein Passepartout?! 2025
– Der GKKB (CCCTB) RLE als Basis für ein gerechteres internationales Steuerrecht, 2025
– Reintegrating the Superrich, 2026
– Weiterentwicklung der US-State Corporate Income Tax und des GKKB (CCCTB) RLE zu einem neuen Internationalen Steuerrecht, 2025
link for the working papers: https://closethegapworldwide.wordpress.com under Publications
Symposia etc since 2017
EU – Tax Fairness Conference, 06/28-29/2017, Brussels
148. Bochumer Tax Seminar, 10/13/2017 – Vorwold: The dilemma of scattered tax regionalism – alternative concept about taxation of multinational enterprises
8. Heppenheimer Symposium about Christian societal ethics, 04/20-21/2018 – Vorwold: combating wealth concentration by taxes?
OECD Forum 2018, 05/29-30/2018, Paris
OECD Forum 2019, 05/20-21/2019, Paris
OECD Public consultation meeting on the Secretariat Proposal for a „Unified Approach” under Pillar One, 11/21-22/2019, Paris
OECD Public consultation meeting, Global Anti-Base Erosion (GloBE) Proposal – Pillar Two, 12/09/2019, Paris
ifst (Institut Finanzen und Steuern), Taxation of Multinational Enterprises, online 10/26/2020
DIHK (Deutscher Industrie- und Handelskammertag),
Taxation of the Digital Economy, online 11/05/2020
OECD Public Consulation Meeting on Pilar One and Two, online
01/14-15/2021
ifst, analysis of burden-sharing of the pandemic, online, 04/13/2021
ifst, green tax policy, online, 04/20/2021
MGK (Münsteraner Gesprächskreis), Wirecard – Consequences for the middle class, online, 06/10/2021
ifst, fiscal policy in the election year, online, 09/01/2021
ifst, immovable property and tax law, online
11/23/2011
OECD Tax Talks #19 online
02/21/2022
IFA Pillar 2 webinar
24.05.2022
IFA Tax Morality & Enforcement, Quadriga Forum, Berlin
31.05.2022
IFA World, General Assembly, GFA-Model, Berlin
04.09.2022
Meeting Cardinal Peter Turkson, Chancellor of the Pontifical Academy of Sciences, GFA-Model, FX Tribute, Vatican Gardens
21.09.2022
The Economy of Francesco (EoF) Event 2022, Assisi, Principles for a more humane, sustainable, equitable, and inclusive economy
22.-24.9.2022
IFA-World President Peter Barnes, virt. meeting, GFA-Model
17.01.2023
Neustifterempfang “Bridging Gaps – Prof. Vorwold Stiftung” Elevator Speach “GFA-Model”, Festsaal Rotes Rathaus, Berlin
24.04.2023
Prof. Dr. Rudolf Mellinghoff, ifst, virt. meeting about the GFA-Model
26.04.2023
Corporate Tax in the International Competition, Humboldt Universität, Berlin
12.06.2023
UN-Agenda 2030, Konrad Adenauer Stiftung, GFA-Model, Berlin
25.09.2023
Meeting Nuntius Nicola Eterovic, GFA-Model, FX Tribute, Apostolische Nuntiatur, Berlin
27.09.2023
IFA Deutschland, Annual Conference, Berlin, GFA Model
16.11.2023
14. Berliner Stiftungstag, Speaker’s Corner – Projekt “FX-Tribute“,
Festsaal Rotes Rathaus Berlin
17.11.2023
ZdK – Central Committee of German Catholics 103. Catholic Day, Erfurt,
Ecological social Market Economy,
31.05.2024
ZdK – Secretary General Marc Frings, GFA-Model, FX-Tribute,
11.06.2024
75 years ifst, Humboldt University,
Berlin
10.06.2024
IFA Annual Conference, Munich, GFA-Model
12.-13.09.2024
11. Tax Consultant Day, Steuerberaterkammer Düsseldorf,
Kommende Dortmund
14.11.2024
Federation of Catholic Entrepreneurs (BKU), working group taxes, GFA-Model, Kath. Akademie Schwerte,
15.11.2024
ifst Minimum Tax, virt.,
30.04.2025
Transformation financing, Finanzsenator Evers, Drakestr. 17, Berlin
30.04.2025
Bucerus Law School, YIN, Need of Reforms in the International Tax Law
22.05.2025
Boston College Law School, Visiting Scholar, Reform: International Taxation, Taxation of the Super Rich
30.05.2025 – 29.06.2025
Frankfurter Buchmesse 2025,
17.10.2025