The Max Planck Institute for Tax Law and Public Finance was founded as of 1st January 2011. It carries on legal and economic research in the area of taxation and adjacent fields in public economics and business law. Exemplary is the work on international tax competition, fiscal crises or taxation of multinational enterprises. It consists of the department for business and tax law and the department of public economics which have originally been part of the former Max Planck Institute for Intellectual Property, Competition and Tax Law.
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