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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 moreSimplification of the global minimum tax: a simple yet viable solution
The 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 moreSki jumping – lesson 1: more transparency, fairer performance evaluations
From 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 morePublications All publications
Kostenstruktur und Unternehmensflexibilität in der COVID-19-Krise
Withholding Taxes, Compliance Cost, and Foreign Portfolio Investment
Optimal taxation when the tax burden matters
The role of personal income taxes in corporate investment decisions
Researcher of the Month
October 2022
Prof. Dr. Joachim Gassen
"We would be very happy if we could establish the open science idea within the accounting and tax community and beyond – and make open collaboration the norm in order to do things better together."
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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.
Participating Institutions
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.