Welcome to the International Tax Institute (IIFS)
In our revised internet presence we would like to provide you with an overview of our institute’s research and teaching activities.
The International Tax Institute was founded in 1980 and since then our researchers and employees have devoted themselves to all aspects of taxation. We believe in the division of tasks as well as the interdisciplinary nature of the subject. We differentiate between the subjects of Finance, Corporate Taxation, and Tax Law. If you would like to discover more, click on the link About us or on Subject Areas.
The IIFS acts as an exchange forum between academics and practitioners who are specialised in the area of taxation. It hosts conferences in international taxation, is 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.
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
Teaching at the IIFS
The IIFS covers a range of subjects. Our teachers lecture in the area of either Business Studies or Law, depending on their specialist knowledge. The teaching objective is to give well-trained, talented young individuals a thorough ground knowledge in scientific methods and thus enable them to meet the challenges presented by a constantly changing and globalising world. Since the winter semester of 2001/2002 the IIFS has very successfully offered the postgraduate degree course “Master of International Taxation” (M.I.Tax) in collaboration with the Business and Law Schools. Candidates completing this course successfully are awarded the academic degree of "Master of International Taxation" (M.I.Tax).