News

09.09.2024

International Conference with Diverse Contributions on Tax Research

In September 2024, the eleventh international MannheimTaxation Annual Conference took place, marking another milestone for MannheimTaxation, coinciding with the start of its new funding period. Over 90 participants from around the world gathered to discuss numerous recent studies in tax research during twelve presentation sessions and two poster sessions.

The keynote speakers were Prof. Jennifer Blouin from the University of Pennsylvania and Prof. Niels Johannesen from the University of Oxford.

Jennifer Blouin highlighted the importance of accounting for tax research in her keynote. Institutional knowledge from the field of accounting is crucial to better understand the differences between financial and tax reporting by companies. Without this understanding, there is a risk of misjudging actual profits and effective tax rates of multinational corporations, often leading to an overestimation of profit shifting.

Niels Johannesen focused on the role of Automatic Exchange of Information (AEoI) in global tax enforcement. The cross-border exchange of financial data encourages greater self-reporting by taxpayers and can significantly reduce tax evasion. However, challenges in data collection and quality currently limit the practical utility of AEoI. Moreover, emerging economies like South Africa often lack the administrative capacity to effectively enforce taxation on foreign income.

We are looking forward to the twelfth edition next year!