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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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What is the IIFS
Vision
