Publications
Edgar Dokholian

Mr Edgar Dokholian, M.Sc., first completed his bachelor’s degree (B.Sc.) from 2007 to 2010 and then his master’s degree (M.Sc.) in economics at the University of Wuppertal from 2010 to 2012.

In 2016, after successfully passing the tax advisor exam, he was appointed as a tax advisor.

After more than twelve years with a Big4 company and then working for one of the leading domestic tax advisory firms in Düsseldorf, Mr Dokholian has been with LOHR + COMPANY GmbH since October 2025.

Mr Dokholian’s main areas of expertise are artificial intelligence (AI), international tax law, corporate tax law, the taxation of corporations and partnerships, structuring and organisation consulting, and M&A transactions.

Comments

• Income Tax Act, EStG § 34a – Tax relief for undistributed profits
• Dokholian in Littmann/Bitz/Pust

Essays

• Crediting of foreign corporation tax under the temporal scope of the corporation tax crediting procedure
• Dokholian, GmbHStB 2024, p. 372 | EStB 2024, p. 436
• Permanent establishment/fixed establishment in the service sector
• Dokholian/Schulte, EStB 2023, p. 413
• Reversal of an acquisition transaction in a corporation
• Dokholian, GmbHStB 2023, p. 306 | ErbStB 2023, p. 311
• Transparent taxation of a KGaA pursuant to section 15(1) sentence 1 no. 3 EStG
• Dokholian/Groll, EStB 2022, p. 448 | GmbHStB 2022, p. 372
• On the exception to the addition of foreign permanent establishment losses in the case of a conversion to a corporation
• Dokholian/Groll, GmbHStB 2023, p. 9
• Income adjustment pursuant to Section 1 (1) AStG in the case of a profit-reducing write-off of an unsecured loan receivable issued within the group
• Böing/Dokholian, EStB 2022, p. 247 | GmbHStB 2022, p. 235
• Application issues relating to the licence barrier (Section 4j ESTG) (II): Preference rules not compliant with the nexus in the 2018, 2019 and 2020 tax years
• Böing/Dokholian, EStB 2022, p. 129 | GmbHStB 2022, p. 112
• Application issues relating to the licence barrier (Section 4j EStG) (I)
• Böing/Dokholian, EStB 2022, p. 127 | GmbHStB 2022, p. 110
• Allocation of economic assets in the case of so-called unstaffed permanent establishments
• Böing/Dokholian, EStB 2022, p. 153 | GmbHStB 2022, p. 137
• Income adjustments pursuant to Section 1 (1) AStG in the case of partial write-offs on unsecured group loans
• Böing/Dokholian, EStB 2021, p. 500 | GmbHStB 2022, p. 7
• Treaty-based nesting privilege for distributions by a Luxembourg SICAV
• Böing/Dokholian, EStB 2021, p. 457 | GmbHStB 2021, p. 340
• The Annual Tax Act 2020 (JStG 2020): A fiscal fireworks display to mark the end of an extraordinary year?
• Böing/Dokholian, GmbHStB 2021, p. 52
• Double pack of tax relief: The Corona Tax Assistance Acts
• Böing/Dokholian, GmbHStB 2020, p. 229
• Expropriation does not constitute a private sale within the meaning of Section 23 of the Income Tax Act (EStG)
• Dokholian/Rösen, GmbHStB 2019, p. 129
• Extended reduction in trade tax pursuant to Section 9 No. 1 sentence 2 GewStG
• Böing/Dokholian, GmbHStB 2019, p. 118
• Identical state decree of 19 September 2018 on the application of section 1(3a) of the Real Estate Transfer Tax Act (GrEStG)
• Böing/Dokholian, GmbHStB 2018, p. 397
• Effects of the US tax reform on German companies
• Böing/Dokholian, GmbHStB 2018, p. 153
• Compliance with contract statutes in the interpretation of contracts by German courts
• Böing/Dokholian, EStB 2018, p. 86
• Indefinite interest agreements and hidden distributions of profits in cash pool agreements
• Böing/Dokholian, GmbHStB 2018, p. 240
• Application of the BMF letter on Section 8c KStG to trade tax
• Böing/Dokholian, GmbHStB 2018, p. 50
• Final losses are dead? – Long live final losses
• Böing/Dokholian, GmbHStB 2018, p. 270
• The saga continues – ECJ declares EU Commission’s state aid decision on Section 8c (1a) KStG (restructuring clause) null and void
• Böing/Dokholian, GmbHStB 2018, p. 375
• Section 50d (3) EStG, as amended, is also contrary to EU law
• Böing/Dokholian, GmbHStB 2018, p. 271
• Final BMF letter on loss limitation for corporations (Section 8c KStG)
• Böing/Dokholian, GmbHStB 2018, p. 13 | EStB 2018, p. 19
• British clawback taxation and treaty law
• Böing/Dokholian, GmbHStB 2018, p. 205
• Limited tax liability and tax deduction for cross-border provision of software and databases
• Böing/Dokholian, EStB 2017, p. 472
• Netherlands: Prinsjesdag – legislative changes and developments in 2019/2020
• Böing/Dokholian/Agbulut, IStR-LB 2018, p. 67