Research project

A project in the
taxation research field

2017

Involvement in a research project organised by Paderborn University and the Ludwig-Maximilian University of Munich

Involvement in a research project organised by Paderborn University and the Ludwig-Maximilian University of Munich

HLB Stückmann and its international partner offices took part in a research project to review the complexity of global taxation systems from the perspective of a multinational business. One of the aims of this project, which was directed by Paderborn University (Prof. Dr. Caren Sureth-Sloane & Thomas Hoppe) and the Ludwig-Maximilian University of Munich (Prof. Dr. Deborah Schanz & Susann Sturm), was to determine an indicator to reflect the degree of complexity applicable to the taxation of a particular country. This indicator would not only facilitate national country comparisons, but also support companies and tax consultants in their investment decision-making.

The data consolidating said indicator was acquired as part of an online survey initiative, targeting taxation experts in a range of international companies and networks, during the period from October to December 2016. The scope also included experts from HLB Stückmann and its international partner offices, who played their part in ensuring responses from more than 1000 participants from 147 countries were amassed.

Researchers from both the universities then worked on the answers received to devise the first descriptive assessments. This was followed by detailed analyses and work to develop indicators of complexity.

We would like to thanks all colleagues taking part for their efforts.

HLB Stückmann

Elsa-Brändström-Str. 7
33602 Bielefeld
Germany
+49 521 299300
info@@stueckmann.de

Wir beraten Sie gerne

  • Dipl.-Kfm.
    Marcus Kunert

    Partner, Certified Tax Adviser, Certified Adviser in International Taxation

    +49 521 2993125

    Detail
  • Dr. Anja Rickermann, M.A.

    Certified Tax Adviser

    +49 521 2993397

    Detail
  • Dipl.-Kfm.
    Marcus Kunert

    Partner, Certified Tax Adviser, Certified Adviser in International Taxation

    +49 521 2993125

    Detail
  • Dr. Anja Rickermann, M.A.

    Certified Tax Adviser

    +49 521 2993397

    Detail