Christoph Spengel is a Professor for International Taxation at the University of Mannheim. He studied Business Economics in Mannheim (Dipl.-Kfm. 1990, Dr. rer. pol. 1995, Dr. rer. pol. habil. 2002) and is a Research Associate at the Centre for European Economic Research (ZEW).
Moreover, he is a member of the Scientific Council of the German Federal Ministry of Finance; an International Research Fellow at Oxford University, Saïd Business School; and an appointed expert for taxation by the OECD, the European Commission, the IMF, numerous German and foreign ministries, the German Federal Constitutional Court, the German Federal Parliament, and the European Parliament. His main research interests are in the areas of international taxation (tax planning, comparison and evaluation of company tax burdens); company taxation in the European Union (tax harmonization, group taxation, profit allocation); and taxation related to innovation and digitalization.
Due to the incentive for jurisdictions to implement a qualified domestic minimum top-up tax (QDMTT), Pillar Two leaves a geographic asymmetry. Additional tax revenues would predominantly accrue to low-tax jurisdictions, with high tax jurisdictions receiving little to no increase.
2 min read
New evidence shows the scale and distribution of compliance costs for EU firms affected by Pillar Two, i.e., the “Global Minimum Tax.”
6 min read