This article examines the growing incidence and complexity of international tax disputes, with particular emphasis on transfer pricing, drawing on survey evidence and economic, in particular business tax research. It assesses existing dispute prevention and resolution mechanisms, and offers practical recommendations for firms, tax administrations and policymakers to enhance tax certainty through greater cooperation, effective use of technology and more efficient procedural frameworks.
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, Goethe University Frankfurt, University of Cologne, Leibniz University Hannover and TU Darmstadt who share the same research agenda.