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Welcome to the International Tax Institute (IIFS)

The IIFS was founded by the Parliament of the Free, Hanseatic City of Hamburg in order to promote interdisciplinary research into the area of Taxation. To this end, subject areas were set up within each discipline, each of which was given equal weighting. This structure is unique in Germany. The subject areas are:

  • International Tax Law
  • International Corporate Taxation
  • International Finance


Research Profile

One of the most striking characteristics of today’s business world is the globalisation of trade. Taxation has a considerable and lasting influence on this process. For this reason, our research aims to analyse international financial systems from a legal, micro- and macro-economic viewpoint. Thus, when the institute was founded, the following research areas were particularly emphasised:

  • The cross-border division of tax rights
  • The harmonisation of direct taxation, in particular corporate taxation within the European Union member states
  • Foreign Taxation of multinational corporations’ trading activities
  • The further development of Foreign Tax Law
  • The influence of taxation on international factor allocation

Teaching

The IIFS covers a range of subjects. Our teaching staff lecture in the area of either Business Studies or Law, depending on their specialist knowledge. The teaching objective is to give well-trained, talented young individuals a thorough grounding in scientific methods and thus enable them to meet the challenges presented by a constantly changing and globalising world. Since the winter semester of 2001/2 the IIFS has very successfully offered the postgraduate degree course “Master of International Tax” (M.I.Tax) in collaboration with the Business and Law Schools. Candidates completing this course successfully are awarded the academic degree of Master of International Taxation (M.I.Tax).


 
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