Education & Research

Research Profile

One of the most striking characteristics of today’s business world is the globalisation of trade. Taxation has a considerable and lasting influence on this process. For this reason, our research aims to analyse international financial systems from a legal, micro- and macro-economic viewpoint. Thus, when the institute was founded, the following research areas were particularly emphasised:

 

• The cross-border division of tax rights
• The harmonisation of direct taxation, in particular corporate taxation within the European Union member states
• Foreign Taxation of multinational corporations’ trading activities
• The further development of Foreign Tax Law
• The influence of taxation on international factor allocation

Research and Teaching at the IIFS

The IIFS acts as an exchange forum between academics and practitioners who are specialised in the area of taxation. It is host to conferences in international taxation, publisher of related articles and provides access to its library not only for university members but also to the wider community. By encouraging this “technology transfer”, we are endeavouring to meet the challenges of the future. Indeed, the IIFS is intensifying its international contacts with the aim of creating an international network of academic institutions with similar research programmes. We are developing concepts to solve highly complex issues in international taxation and globalisation and are achieving this by following an interdisciplinary approach, integrating the subject areas International Tax Law, International Corporate Taxation and Tax Law in both research and teaching.