Survey: Inconsistent tax transfer prices: tax filings, audits, and double taxation

Dr. Johannes Lorenz
Prof. Dr. Caren Sureth-Sloane

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

Tax Relief as Corona Government Aid – Findings from TRR 266 Research

Prof. Dr. Deborah Schanz

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

(Mis)Perception of income tax burden

Karina Körösi
Prof. Dr. Ralf Maiterth

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

Religion, crime, and financial reporting

Prof. Dr. Christian Hofmann
Dr. Nina Schwaiger

This study proves that the degree of religiousness in the corporate environment influences the extent to which managers practice tax avoidance and earnings management – directly and indirectly. Read More

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.