The determination of tax transfer prices often leads to conflicts between multinational companies (MNC) and tax authorities. This problem is exacerbated by the fact that tax transfer pricing rules differ in many countries. From a MNC’s point of view, there is a risk of double taxation. Tax authorities, on… Read More
Incentive compensation, performance monitoring, and the delegation of authority to managers – these three management control measures are often considered inextricably linked. In many cases, they are considered complementary. But does this always hold true? And how do they interact in hierarchies? Read More
The consequences of the Corona pandemic pose major economic and financial challenges for businesses, self-employed persons and citizens. Tax relief offers a way to provide immediate liquidity to mitigate the negative impact of the pandemic. Deborah Schanz recently gave her opinion as a scientific expert in the Finance Committee… Read More
Do you know what the income tax burden on a gross annual salary of €10,000, €35,000, €100,000 or €500,000 is? Or what it is on your own salary? Read More
Taxes are an important factor when it comes to financial decisions, such as investments, savings and financing. This applies to decisions made by private individuals as well as to decisions made in companies. Read More
How are firms affected by the corona crisis? Is the German governments’ support effective? The German Business Panel recently conducted its first survey and received responses of more than 9.500 firms about the effectiveness of Germany’s corona aid. The survey shows that German state aid reaches those firms that… Read More
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, European School of Management and Technology in Berlin and Goethe University Frankfurt who share the same research agenda.