Regulation of international profit shifting

Farewell Lecture by Professor Andreas Oestreicher

Prof. Dr. Andreas Oestreicher has been Director of the Tax Division at the Faculty of Business and Economics at the Georg-August Universität Göttingen since 2001. After more than 24 years, he will retire on 21 February 2025 with a lecture on "Wie wirkt die Regulierung der internationalen Gewinnabgrenzung?" (How does the regulation of international profit accrual work?) The event will take place in a festive setting, is open to the public and begins at 16:15 in the Aula am Wilhelmsplatz, Wilhelmsplatz 1, 37073 Göttingen.

Prof. Dr. Kilian Bizer, Dean of the Faculty of Business and Economics, will open the Farewell Lecture with a welcome address. The laudatory speech will be given by Prof. Dr. Matthias Schumann, Dean of Research of the Faculty. In his Farewell Lecture, Prof. Dr. Oestreicher will focus on the taxation of multinational companies, a key aspect of his research. The regulation of international profit shifting is intended to ensure that companies pay tax on their profits and contribute to tax revenues where value is created. Is this goal achieved or does it create incentives with consequences for investment and competition? The presentation gives an overview, classifies research results and reports on current projects.

Finally, Prof Oestreicher will be bid farewell by Dr Valérie Schüller, Vice-President for Finance and Human Resources at the University of Göttingen. The musical programme will be provided by Kosho and Mara von Ferne. The event will be held in German.

Please send your registration by February 7, 2025 to Daniela Goldmann at steuerlehre1@uni-goettingen.de.

About Andreas Oestreicher

Prof. Dr. Andreas Oestreicher has been Head of the Tax Division since 1 January 2001. He studied at the University of Mannheim, where he obtained his doctorate in 1992. After his doctorate, examination and appointment as a tax advisor, he worked for six years as a research assistant at the University of Mannheim and then for two years as a tax advisor in a large international auditing and tax consulting firm. The focus of his work was on advising on acquisitions, restructurings and the structuring of intra-group service relationships. He habilitated and was awarded the Venia Legendi for Business Administration in 1999.

Professor Oestreicher's research focuses on the influence of taxation on investment, the international apportionment of profits and the organisation of corporate structures. The research questions are developed empirically or experimentally, in some cases also with the help of micro-simulation models, and are often the subject of third-party-funded projects financed by research grants and public contracts from federal authorities or institutions of the European Union. Professor Oestreicher has published numerous articles in national and international journals and books, some of which have been reprinted.