Our research results are relevant for both entrepreneurial and political decision-makers. Our practical research approach is reflected in Professor Spengel's numerous contributions and the quotations of our research projects in business magazines, newspapers and other media. Current topics are the US tax reform, cum-ex/cum-cum transactions and the taxation of the digitalising economy.
In collaboration with the research network CORRECTIV and an association of international media, Professor Spengel and his team have calculated the potential tax damage caused by Cum-Cum and Cum-Ex ADR transactions. The documentation and figures can be found below.
Prof. Dr. Christoph Spengel was invited as an expert by the German parliament's committee of enquiry concernig the tax issues of Cum-Ex Share deals.
On Monday 26 November 2018, Prof. Dr. Christoph Spengel was invited by the European Parliament as an expert to a public hearing on the topic of “Cum-Ex scandal: financial crime and the loopholes in the current legal framework”
On Wednesday 09 September 2020, Prof. Dr. Christoph Spengel was invited as an expert to a public hearing on the consequences from the Cum/
On 17 April, Prof. Spengel was invited as an expert to the Legal Committee on Country-by-Country Reporting in the German Bundestag.
Prof. Dr Christoph Spengel, Dr Daniel Klein and Sarah Winter were guests on the podcast Fachfragen – Der Podcast für Wirtschaft, Recht und Management and talked about the global minimum tax from Germany's perspective.
You can find more information on the topic in our related article: DER BETRIEB Supplement 01/
On 8 December, Prof. Dr. Christoph Spengel, together with Theresa Bührle and Leonie Fischer, was awarded the ZEW Förderkreis Prize for the best economic policy consulting project 2021/
The study examines how efficient and targeted the income tax measures were in supporting German firms affected by the Corona crisis. The results show that the Corona tax aids in Germany were altogether too timid to cushion the consequences of the crisis. Thus, the measures in their form at the time mainly relieved large companies, while small companies and start-ups hardly benefited. The extension of the loss carryback period to two years, which was called for in the study, has now been implemented.
The transfer of knowledge as well as the dialogue between science and practice on this highly topical issue was not only promoted by appropriate media coverage, but also facilitated interesting discussions within the framework of the formats “Leibniz in the Bundestag” and “Book a Scientist”. Synergies from the discussion of tax legislation in the crisis were additionally used for a subsequent scientific project, which has since been published in an international journal, the British Tax Review.
On October 08th 2021, Professor Dr. Christoph Spengel participated as speaker at the public hearing of the European Economic and Social Committee on the role of corporate taxes in corporate governance and the debt-equity bias. This is the second time this year that Prof. Spengel was invited by the EESC as expert.