The COVID-19 pandemic has taken companies into uncharted territory: everyone is working from home. Online meetings suddenly became the norm. But how do you manage a company when no one is on site and everything is digital? TRR 266 researchers Hoa Ho, Christian Hofmann and Nina Schwaiger from LMU…
Read moreHow do corporate taxes influence consumers? Do consumers actually pay part of the corporate tax? A comprehensive study by TRR 266 researchers Martin Jacob (WHU – Otto Beisheim School of Management), Maximilian Müller (Cologne University) and Thorben Wulff (WHU – Otto Beisheim School of Management), recently published in…
Read moreHow does climate change affect firms and the global economy? And what are the real effects of net-zero transition? A new method developed by TRR 266 researcher Laurence van Lent and his co-authors helps to answer these and further questions.
Read moreIn 2013, the European Commission started a wave of investigating tax arrangements between several EU countries, including some tax havens (e.g., Belgium, Ireland, Luxembourg, and the Netherlands) and multinational enterprises (MNEs), especially U.S. firms. Tax arrangements that were agreed upon years ago suddenly moved into the focus of the…
Read morePanacea or placebo? Ulf Brüggemann, Jannis Bischof & Holger Daske outline, whether a relaxation of accounting rules help banks to survive a crisis. A burning issue COVID19 brought back on the agenda.
Read moreDue to increased pressure from a variety of sources, the attention around corporate tax risk management has recently grown. While the relation between tax planning and tax risk is well researched, little is known about tax risk management and how it influences tax outcomes,…
Read moreFrom the ski jumping hill to organizations: In a new study, TRR 266 researcher Christian Hofmann, together with Jan Bouwens and Christopher Lechner, shows that ski jumping judges favor athletes from the same nation – and highlights how these findings can be used in a corporate context. The bottom…
Read moreTRR 266‘s main locations are Paderborn University (Coordinating University), HU Berlin, and University of Mannheim. All three locations have been centers for accounting and tax research for many years. They are joined by researchers from LMU Munich, Frankfurt School of Finance and Management, Goethe University Frankfurt, University of Cologne and Leibniz University Hannover who share the same research agenda.