October 12, 2017
Legal researchers investigate effects on tax off-shore services
June 22, 2017
The yearbook of the Max Planck Society illustrates the research carried out at our institutes. We selected a few reports from our 2017 yearbook to illustrate the variety and diversity of topics and projects.
February 21, 2017
International corporations such as Apple, Starbucks and Amazon have for years successfully avoided paying tax on their corporate profits. Aided by the tax competition between states, they shift their money to countries that have low tax rates and guarantee to levy tax only on domestic profits. Our author explains why it is by no means easy for the international community to counter these tricks.