The Division’s research focus lies in the areas of domestic and international company taxation. In this context the areas of international (group) taxation, tax transfer pricing and tax accounting occupy a position of particular prominence. Here, the impact of fiscal reforms and the tax burden of companies are especially significant. From a methodological perspective, empirical research, experimental research, and development of micro-simulation models are the instruments of choice.
You will find the results of our research work published as contributions in books and journals. To date, a large number of books have been published, some in multiple editions, numerous book contributions and articles in national and international journals. Work as yet unpublished may be downloaded in the form of working papers.