Panacea 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 moreThe introduction of the global minimum tax (GloBE, also known as Pillar Two) leads to criticism by affected firms. The solution: firms should be exempted from filing a GloBE declaration for those countries where it is likely that they easily meet the agreed minimum tax rate via.
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 moreDue to an intense media coverage of firms‘ tax avoidance strategies, many firms worry about their reputation. The increase in media attention has raised both firms’ and tax authorities’ sensitivity towards the provided tax information. The cases of global firms that avoid taxes and exhibit low or zero Effective…
Read moreTaking Siemens as a case study, TRR 266 researcher Thorsten Sellhorn, along with Kathrin Oberwallner and Christoph Pelger, explored the forces and dynamics that shape corporate reporting. They find that in-company forces can be as strong as regulatory forces.
Read moreThe implementation of a wealth tax is a highly discussed topic right now, especially a few months before the federal election in Germany. Ralf Maiterth and Caren Sureth-Sloane investigated how an annual wealth tax affects firms, investors and real estate owners in a low interest rate environment like the one Germany and many other countries are currently facing.
Read moreRecently, the relevance of tax complexity has increased significantly. This is a potential threat for the economy and society since the negative consequences of complex tax systems can jeopardize economic prosperity and encourage undesired tax planning as well as tax avoidance.
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.