Three research associates successfully complete their doctorates

PhD students Carina Schwarz, David Rüll and Gustavo Weiss de Resende, former research associates at the Institute, successfully took the oral examination in June to conclude their doctoral procedures.

In his thesis, "The Resolution of International Tax Disputes – From the Established Mechanisms towards an Institutionalised International Instrument", David Rüll examines the existing mechanisms for dispute resolution in international tax law – especially the mechanisms in double taxation agreements according to the OECD/UN model, the EU Arbitration Convention and the EU Dispute Settlement Directive. Based on his research, he suggests improvements that would lead to an institutionalised international dispute resolution mechanism and makes a proposal on how this could be implemented in a multilateral treaty.

The thesis by Carina Schwarz "Über die treuepflichtlose Herleitung von Pflichten in Personengesellschaftsverhältnissen: Eine in Auseinandersetzung mit der Rechtsprechung des BGH entwickelte dogmatische Neuausrichtung" deals with the duty of loyalty, which has already been studied many times and in depth in comparative law and legal economics, and looks at it from a completely new perspective. Carina Schwarz examines whether the duties in partnership relationships cannot also be derived by means of (supplementary) contractual interpretation. She comes to the conclusion that this is not only possible, but also leads to a better justification of the duties currently derived from the duty of loyalty – as a rule at least.

The dissertation "An answer for aggressive tax planning with intangibles: Analysis of royalty deductibility barriers and other anti-avoidance measures against BEPS on IP" by Gustavo Weiss de Resende aims to present practical legislative solutions to the problem of profit shifting with intellectual property. To this end, the author conducts an analysis of the effectiveness of both general provisions – such as GAARs and transfer pricing rules – and specific provisions – such as withholding taxes and royalty deductibility barriers. He then discusses the compatibility of these alternatives with higher-ranking law in order to finally present implementable solutions from a practical and legal perspective for developed and developing countries.

June 2023