funding period for the
TRR 266 Forum 2023
Carbon Footprint Information
Influences Consumer Choice
about future tax enforcement
leads to reduced investments
News All news articles
In the media All media reports
Der Wirtschaft auch in der Krise das Atmen erlaubenforschung – Das Magazin der Deutschen Forschungsgemeinschaft Read more
Welche Branchen die Preise besonders stark erhöhen wollenMannheimer Morgen Read more
Studie: CO2-Label auf Mahlzeiten beeinflusst EssensauswahlBR24 Newsletter Read more
Blog All blog posts
Beyond borders – increased uncertainty about future tax enforcement leads to reduced investments
In 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 more
Panacea or placebo: does a relaxation of accounting rules help banks survive during a financial crisis?
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 more
Decoding the black box of corporate tax risk management – what do tax risk experts think?
Due 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 more
Publications All publications
Gap-Assessment zur Klimaberichterstattung am deutschen Kapitalmarkt
Towards an amended arm’s length principle – Tackling complexity and implementing destination rules in transfer pricing
Kostenstruktur und Unternehmensflexibilität in der COVID-19-Krise
Optimal taxation when the tax burden matters
Researcher of the Month
“With the GBP, we contributed to open the black box of firms . We examine business-related questions that would have remained unanswered without this data.”
The TRR 266 Accounting for Transparency is a trans-regional Collaborative Research Center funded by the German Research Foundation (Deutsche Forschungsgemeinschaft – DFG). Our team of more than 80 dedicated researchers examines how accounting and taxation affect firm and regulatory transparency and how regulation and transparency impact our economy and society. We intend to help develop effective regulation for firm transparency and a transparent tax system. Naturally, we also ensure transparency of our own research.
TRR 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, WHU – Otto Beisheim School of Management, ESMT Berlin and Goethe University Frankfurt who share the same research agenda.