Transparency is the key aspect of our research program. The members of the TRR 266 therefore commit to the principles of the open science movement to make their work transparent. The role of the Open Science Data Center (OSDC) is to provide the necessary infrastructure. Open science implies conducting research so that everybody is able to collaborate and contribute. The OSDC will facilitate reusing, redistributing, reproducing and replicating research, engage in data collection and dissemination activities and host open science related events. Thus, it will share the findings of the TRR 266 with the scientific community and promote the benefits of open science.
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.