MPI TAX

Three Dissertations Honoured with Faculty Award

Dr. Johanna Stark, a Senior Research Fellow at the MPI for Tax Law and Public Finance since January 2017 and Dr. Angelika Meindl-Ringler, a former Research Associate at the Institute, have been awarded the Faculty Award 2016 for their doctoral theses by the Faculty of Law of the Ludwig-Maximilians-Universität in Munich. Furthermore, Dr. Julian Schroeder, a former guest researcher of the Institute, is also one of the prizewinners.

The Faculty of Law award of the LMU Munich is granted by the Alumni Association for doctoral theses that have been assessed with “summa cum laude” by the first and by the second assessors as well as in the oral examination.

Dr. Johnna Stark’s thesis titled “Law for Sale – A Philosophical Critique of Regulatory Competition” focuses on the jurisprudential underpinnings, problems and consequences of regulatory competition. The term ‘regulatory competition’ describes a dynamic in which states as producers of legal rules compete for the favour of mobile consumers of their legal products. The dissertation was supervised by Prof. Dr. Horst Eidenmüller, Freshfields Professor of Commercial Law at the University of Oxford.

 


In her doctoral thesis entitled “Beneficial Ownership in International Tax Law” Dr. Angelika Meindl-Ringler compares the use and interpretation of beneficial ownership, both current and historical, at OECD level and in a wide range of national jurisdictions. She establishes her own approach to how beneficial ownership should ideally be interpreted. Her dissertation was supervised by Prof. Dr. Dr. h.c. Wolfgang Schön, Director at the MPI for Tax Law and Public Finance.

 

In his dissertation, “Der persönliche Anwendungsbereich der Prospekthaftung nach den §§ 21 ff. WpPG und den §§ 20 ff. VermAnlG”, Dr. Julian Schroeder investigates one of the most important parameters of German prospectus liability and thus the disclosure requirements on the primary market: the personal scope. By means of an innovative information-related approach, Julian Schroeder examines the circle of potential liable parties of the so-called special-law prospectus liability using methods of economic analysis and comparative law. His doctoral thesis was supervised by Prof. Dr. Mathias Habersack from the LMU in Munich.

April 2017