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IFA Prizes for Two of the Institute’s Academics

Andreas Eggert is to be awarded the prestigious Mitchell B. Carroll Prize for 2014 by the International Fiscal Association (IFA) for his dissertation on the Common Consolidated Corporate Tax Base Directive (CCCTB). Dr. Caroline Heber will be granted an Honorable Mention in the competition for the Maurice Lauré Prize 2014 for her dissertation on the VAT treatment of shareholder-company-interactions.

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Das Glück hängt am Geldbeutel des Schwagers

Geld macht nur glücklich, wenn man mehr hat als der Schwager. In seinem Vortrag am MPI für Steuerrecht und Öffentliche Finanzen erklärte der Berliner Ökonom Ronnie Schöb, warum es dennoch Sinn macht, nach mehr Geld zu streben und die ökonomische Glücksforschung auf dem Prüfstand steht.

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New Guest Researcher Toshiko Miyamoto

The Max Planck Institute for Tax Law and Public Finance welcomes Humboldt fellowship holder Professor Dr. Toshiko Miyamoto from the Ritsumeikan University in Shiga, Japan.

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Wolfgang Schön elected new DFG Vice President

Professor Dr. Dr. h.c. Wolfgang Schön has been elected Vice President of the Deutsche Forschungsgemeinschaft (DFG) / German Research Foundation. In this position, he succeeds Professor Dr. Christine Windbichler (Humboldt-Universität Berlin).

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Dr. Nadja Dwenger und Koautoren mit Schmölders-Preis vom „Verein für Socialpolitik“ ausgezeichnet

Die Wirtschaftswissenschaftlerin Dr. Nadja Dwenger, Wissenschaftliche Referentin am Max-Planck-Institut für Steuerrecht und Öffentliche Finanzen, ist mit dem Schmölders-Preis des Vereins für Socialpolitik geehrt worden.

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Date: 10/06/2014

Ist die Rechtsprechnung des EuGH zu den finalen Verlusten am Ende?

Referent: Prof. Dr. Dr. h.c. Michael Lang, Wirtschaftsuniverisät Wien

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Date: 01/29/2015—01/30/2015

Unternehmensbesteuerung und Verfassungsrecht

Referent: Prof. Dr. Dr. h.c. Wolfgang Schön

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Current publications

Caroline Heber and Christian Sternberg

Over-the-Counter Derivative Markets in the Light of EMIR Clearing Obligations and the Financial Transaction Tax

In this prize-winningarticle the authors analyse the two main mechanisms for the financial market regulation, the European Market Infrastructure Regulation (EMIR) and the financial transaction tax (FTT) and examine whether they are coordinated with each other in an efficient way.

Published: Derivatives & Financial Instruments, 2014, Volume 16, Nr. 3, p. 107-116

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Wolfgang Schön et. al.

Special Issue on Base Erosion and Profit Shifting - Bulletin for International Taxation

This special issue on Base Erosion and Profit Shifting of the Bulletin for International Taxation consists of papers first presented at the interdisciplinary conference entitled „Base Erosion and Profit Shifting: A Roadmap for Reform”, which took place in January 2014 at the Max Planck Institute for Tax Law and Public Finance in Munich.

Published: Bulletin for International Taxation, 2014, Volume 68, Nr. 6/7

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Schön, Wolfgang / et.al.

Debt and Equity in Domestic and International Tax Law—A Comparative Policy Analysis

The demarcation between debt and equity is a long-standing core constituent of company and taxation law the world over. However, its sustainability for national and international taxation regimes is increasingly the subject of doubt. Domestic and international proposals for reform are directed towards either rendering the classification of financial instruments as equity or debt legally superfluous or robbing it of economic meaning.

Published: British Tax Review (BTR), 2014, Nr. 2, p. 146-217

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