Max Planck Institute for Intellectual Property, Competition and Tax Law

Max Planck Institute for Intellectual Property, Competition and Tax Law

With effect from January 1, 2011, the Max Planck Institute for Intellectual Property, Competition and Tax Law was replaced by the Max Planck Institute for Intellectual Property and Competition Law and the Max Planck Institute for Tax Law and Public Finance. Together with the Max Planck Institute for Foreign and International Social Law, these two Institutes form the Munich-based Max Planck Campus for Legal and Economic Research.

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Marstallplatz 1
80539 München


To introduce competition policies, developing countries can act on the national or supranational level. A trend toward supranational competition law systems can be witnessed in Africa, Latin America and the Caribbean region. In many instances, developing countries follow the European example. However, the particular trade and integration paradigm of the European model cannot provide an adequate response to the manifold challenges in developing countries. Rather, one has to take account of the socio-economic, political and cultural specificities of the particular region.

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The expansion of protection for intellectual property rights on the international level is increasingly met with criticism. As a reaction, it is considered to impose mandatory limits to the scope and contents of protection. As the international Conventions until now are based on the principle of minimum rights, such an approach is venturing into largely unchartered territory, raising a number of unsettled issues.

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Profit shifting by means of systematic debt financing has been in the public focus for many years. A research project at the Max-Planck-Institute for Intellectual Property, Competition and Tax Law analyses the basic concepts to prevent excessive debt financing including recent developments in selected countries. The main objective is to support the legislative body in improving the existing regime respectively to encourage a full reconception.

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Tax reform considerations in the United Kingdom and the United States have renewed the debate on the optimal taxation of foreign business income. The standard theory states that dividends paid by foreign affiliates should be taxed according to the tax credit system. However, recent empirical research has challenged the main assumption of this theory and suggested the introduction of the tax exemption system. In models accounting for these new findings it can be shown, though, that the tax credit system dominates the exemption system in welfare terms.

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The division of taxing powers between the German federal government and the German states has been a controversial issue since the establishment of the federal republic in 1949. A research project at the Max-Planck-Institute for Intellectual Property, Competition, and Tax Law scrutinizes whether the German tax system violates the perpetuity clause of the federal constitution. Moreover, the project discusses the federal structure of the U.S. and Canadian tax systems in order to identify options for a reallocation of taxing powers in Germany.

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