Holger Kahle

Prof. Dr. Holger Kahle is a Professor of Business Administration specializing in business taxation and auditing at the University of Hohenheim's Faculty of Economics and Social Sciences, Institute of Business Administration in Stuttgart, Germany.

His research expertise spans several key areas:

• Accounting and Taxation
• Taxation of National Companies
• International Taxation
• EC Law and Taxation
• Decision-Making Effects of Taxation

Prof. Kahle's scholarly work primarily examines the intersection of accounting standards and tax law, with particular emphasis on international taxation issues, the impact of IAS/IFRS on tax accounting, and the taxation of business structures like partnerships. His research demonstrates consistent expertise in both German commercial law (HGB) and international accounting frameworks.

His publications span from the 1990s through 2007, with recent work focusing on international accounting standards, business valuation in tax law, and specialized tax issues like the taxation of gambling. The research shows a clear trajectory toward increasingly complex international tax challenges and the practical implications of accounting standards for tax determination.

Prof. Kahle has contributed extensively to professional resources including commentaries on the German Commercial Code, handbooks on accounting, and educational materials on business taxation, demonstrating his commitment to both academic scholarship and practical application in the field.