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Germany

About Research School of International Taxation

We are an interdisciplinary team of researchers from the School of Business and Economics as well as from the Faculty of Law at the University of Tübingen. Our research emphasizes policy-relevant topics in international taxation and cross-border activities of multinational companies. Since September 2019, the RSIT hosts the DFG-funded Research Unit FOR 2738 which aims at "Understanding the Behaviour of Multinational Corporations in the Context of International Tax Institutions". Ten leading German researchers in the fields of international taxation, public economics and accounting collaborate in this research unit. The objective of this RU is to provide a comprehensive analysis of the effects of international tax rules on intended and unintended margins of multinational firm activity and their consequences for economic outcomes and welfare. Our goal is to bring the literature forward by making fundamental contributions including the generation of an extensive dataset on tax rules suitable for quantitative research and to inform policymakers' decisions. In order to achieve this objective, we need to develop a deeper understanding of how different taxes and anti-avoidance tax rules affect multinational corporations at the core of their businesses. The multi-dimensionality and complexity of both tax law and the organisation of MNCs call for accurate knowledge of the tax rules determining MNC behaviour, and for an integrative methodological approach.

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