Symposium on International Corporate Taxation in Compliment to Professor Jacobs (22.10.2014)

On the occasion of Professor Otto H. Jacobs's 65th birthday, the Centre for European Economic Research (ZEW) and the University of Mannheim will stage a scientific symposium entitled "Die internationale Unternehmensbesteuerung im Wandel" (“Changes in International Corporate Taxation”) on October 22, 2004 in Mannheim.

ZEW and the University of Mannheim thus honour one of Germany's leading tax experts, who has been working closely with both institutions for many years. Since 1971 Jacobs has been acting professor in the Faculty for Business Economics, Trusteeships and Corporate Taxation at the University of Mannheim from 1973 to 1974, he chaired the Faculty for Business Economics and later, between 1988 and 1994, served two consecutive terms as the university's principal. He made a decisive contribution to the establishment of ZEW in 1991, a nationally and internationally renowned economic research institute, where he has worked as a member of the supervisory board and as a research professor at the Research Department "Corporate Taxation and Pubic Finance".

As part of the planned symposium, renowned tax experts will discuss issues of international corporate taxation with the participants. The topic was chosen due to Jacobs’s very early understanding of the importance of taxing cross-border business transactions and his persistent interest in issues concerning international corporate taxation and the relationship between auditing and consulting in science and practice. The symposium thus focuses on issues arising from globalisation in this context.

Two speakers will discuss the pros and cons of each area of concern. Professor Dr Stefan Homburg (University of Hanover) and Professor Dr Michael Lang (Vienna University of Economics and Business) will examine if international capital income should be taxed in the country of residence or the source country. Professor Dr Andreas Oestreicher (University of Göttingen) and Professor Dr Franz Wassermeyer (Presiding Judge of the Federal Fiscal Court, Munich) will address current proposals by the European Commission to determine and split the profits of corporations operating in the EU. Fritz Esterer (Head of the Corporate Tax Department at Siemens AG, Munich) and Professor Dr Norbert Herzig (University of Cologne) will discuss the future of fiscal profit determination in Germany. Finally, Dr Herbert Müller (Chief Executive Officer of Ernst & Young AG) and Christian Strenger (Supervisory Board of DWS Investment GmbH) will focus on the controversial issue of separating auditing and consulting.

The event is hosted under the auspices of several of Jacobs's students, the professors: Ulrich Schreiber (University of Mannheim, research professor at ZEW), Wolfram Scheffler (University of Nuremberg, research professor at ZEW), Andreas Oestreicher (University of Göttingen, research professor at ZEW), Christoph Spengel (Giessen University, visiting professor at ZEW) and Dieter Endres (Executive Board of PricewaterhouseCoopers Frankfurt and honorary professor at the University of Mannheim).

Contact

Gunter Grittmann, Phone: +49(0)621/1235-132, E-mail: grittmann@zew.de