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Christine Osterloh-Konrad Awarded Albert Hensel Prize

Prof. Dr. Christine Osterloh-Konrad was awarded the Albert Hensel Prize 2018 for her habilitation thesis "Die Steuerumgehung – Eine rechtsvergleichende und rechtstheoretische Analyse". With this prize, the Deutsche Steuerjuristische Gesellschaft e.V. honors outstanding contributions by younger authors to research in tax law.

The post-doctoral dissertation Christine Osterloh-Konrad authored during her time as a senior research fellow at the MPI for Tax Law and Public Finance looks at how the different legal systems in Germany, France, Britain and the USA handle the phenomenon of tax avoidance. Anti-avoidance mechanisms are interpreted as attempts to deal with cases in which the result of applying a legal rule is at odds with the rule’s justification. The study develops a functional approach to general anti-avoidance instruments and makes suggestions for their institutional design. It will be published shortly by Mohr Siebeck.

Besides Osterloh-Konrads habilitation thesis, Dr. Lisa Astrid Riedel's dissertation "Das Umwandlungssteuerrecht der Mitunternehmerschaft Eine Analyse der § 6 Abs. 5 EStG, § 24 UmwStG und der Realteilung anhand der Prinzipien der Umwandlungs- und Mitunternehmerbesteuerung" was awarded the Albert-Hensel Prize 2018.

Prof. Dr. Christine Osterloh-Konrad has studied in Paris, Munich and Bonn and received her PhD from Ludwig-Maximilians-University Munich in 2006. Her dissertation was awarded the faculty prize of the Faculty of Law of the LMU Munich and the Otto Hahn Medal of the Max Planck Society. Following her legal traineeship in Cologne, Bonn and London, she passed the second state examination likewise in 2006. From 2007 to 2008, Christine Osterloh-Konrad was an attorney-at-law at Redeker Sellner Dahs & Widmaier. Since April 2008 she has been a senior research fellow at the Max Planck Institute for Tax Law and Public Finance and an assistant lecturer at the Faculty of Law of the Ludwig-Maximilians-University of Munich. She took over the Chair of Private Law, Commercial Law, Company Law and Comparative Law at the Eberhard Karls University of Tübingen in April 2018.