Chair of Business Taxation, International Tax Law and Auditing
Due to various legal, economic and business aspects taxes are a highly complex subject of investigation. Frequently, it needs some distance and a view from the outside to detect a topic in full. For this reason, the Institute organizes for PhD students and other interested parties twice a year a German-international tax seminar which deal interdisciplinarily with tax law and business taxation. In order to mix enjoyment with utility these seminars have so far taken place in lively capitals like Riga, Sofia, Helsinki, Warsaw, Istanbul, Dubrovnik or, as this year, in Prague.
The aim of the three-day seminar carried out jointly with Prof. Kudert is - additionally to the transfer of knowledge about regional studies and the main features of national tax systems - the exchange about current research and doctoral studies in the field of cross-border taxation issues.
In the course of the seminar each PhD student presents the progress of his/her research project to the participants. Theses, methodology and problem areas of work are going be discussed in detail. The seminar provides the opportunity to get a critical assessment of the own work as well as to perceive the issues in the debate from different angles. Furthermore, it offers stimulation to deal with further areas of concern.
The seminar is supported by the respective national subsidiary of PricewaterhouseCoopers.
Dipl.-Kfm. Dr. Marcin Jamrozy, doradca podatkowy and radca prawny (member of the Polish profession of tax consultants and lawyers) from the SGH, the University of Economics in Warsaw will be involved in the seminars. As his former fellow student at the European University Viadrina Frankfurt (Oder) he cooperates with Adrian Cloer in research and teaching.
In order to also allow students to get an idea of the scientific work and the current discussion in international tax law and international business taxation, students with particularly outstanding achievements in elective tax will also be invited to the seminars. Our perspective is to involve more university lecturers at home and abroad with the same research interests into this doctoral education program and to establish an international doctoral certificate program for European taxation. It shall be borne by the will to take up graduates with the wish to pursue a doctoral degree in a transparent process oriented to high scientific standards. It is to take common responsibility for the supervision of PhD students and to dissolve the frequently observed commitment of doctoral candidates to only one professor. This means demanding them in their independence and promoting them academically by most different forces.