Regulation & Public Policy

Sustainability Reporting Between Ambition and Implementation – Evidence from the German Business Panel

Sustainability has become a central pillar of European economic policy. With the Corporate Sustainability Reporting Directive (CSRD), the European Union has ...

Ein einminütiges Video, in dem die Doktorandin Katharina Schmidt die Frage beantwortet, ob Transferpreis-Dokumentationsvorschriften Gewinnverlagerungen verhindern können.

Can Transfer Pricing Documentation Curb Profit Shifting?

Multinational firms use various methods to transfer profits from high-tax countries to low-tax countries. One of the most well-known tactics is transfer ...

Prof. Spengel has short grey hair and is wearing a suit and tie. The castle can be seen in the background.

We need a new tax mix

Why has the global minimum tax failed? Prof. Dr. Christoph Spengel explains in an interview with the Börsen-Zeitung what needs to change in the tax structure.

Prof. Spengel has short grey hair and glasses. He is wearing a dark jacket with a blue shirt and a red patterned tie.

Cum-Cum-Investigations against the Sparkasse

Prof. Dr. Christoph Spengel is quoted in the Zeit and Badische neueste Nachrichten on the cum-cum deals and the ongoing investigations.

International tax law needs to be simplified

The OECD calculates the minimum tax revenue nicely. The global minimum tax leads to high administrative costs. In the end, Germany could hardly get anything out ...

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