Melanie Kühn successfully completes her doctorate

PhD student Melanie Kühn, former research associate at the Institute, successfully took the oral examination in July to conclude her doctoral procedure.

Melanie Kühn's dissertation "Die Bekämpfung der Steuerumgehung durch allgemeine Antimissbrauchsvorschriften in Hongkong, Singapur und der Volksrepublik China – Auf dem Weg zur Konvergenz auf internationaler Ebene? (Combating Tax Avoidance through General Anti-Avoidance Provisions in Hong Kong, Singapore and the People's Republic of China – Towards Convergence at the International Level?)" deals with the question of whether general anti-avoidance provisions of different jurisdictions – despite different design –  have more similarities than it seems at first.

To this end, the tax law systems of Hong Kong, Singapore and the People's Republic of China are examined as a counterpart to "Western" legal systems using a methodological approach developed by Christine Osterloh-Konrad in her work "Die Steuerumgehung". As a result, it is shown that Osterloh-Konrad's model is universally applicable. At the same time, Kühn's work offers a comprehensive insight into the tax law systems of the jurisdictions studied.

July 2023