In 2013, the European Commission started a wave of investigating tax arrangements between several EU countries, including some tax havens (e.g., Belgium, Ireland, Luxembourg, and the Netherlands) and multinational enterprises (MNEs), especially U.S. firms. Tax arrangements that were agreed upon years ago suddenly moved into the focus of the…Read more
global tax enforcement
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, WHU – Otto Beisheim School of Management and University of Cologne who share the same research agenda.