This course is a Doctoral Research Seminar focussing on current research questions in the field of business taxation and tax management. The topics cover a broad range of aspects and methods. During two days doctoral students will present their recent research, which will be subsequently discussed. A discussant is allocated to each paper.

Learning outcomes

The seminar is part of The Doctoral Program in International Business Taxation (DIBT), which offers an excellent doctoral education to outstanding students from all over the world, fully preparing them to conduct research on international business taxation. DIBT provides high-quality interdisciplinary training for graduates in the field of international taxation, including and combining the disciplines of public finance, international tax law and cross-border tax management.

Furthermore, the course aims at:


  • Presenting and discussing research within the scientific community

  • Receiving feedback for recent research

  • Preparing doctoral students for discussions at scientific meetings (e.g. conferences)

  • Enhancing the presentation and discussion skills of the participating doctoral students

Attendance requirements

Compulsory attendance 100%

Teaching/learning method(s)

Students are expected to present their recent research in front of the audience in a 20-minute presentation. These presentations are supplemented by a co-presentation, which aims at supporting and enhancing the research. All students are expected to actively participate in the discussion following the presentation and co-presentation.


40% active participation and discussion

30% quality of the paper submitted

30% presentation: paper presentation or presentation as a discussant, depending on the respective role

Prerequisites for participation and waiting lists

Seminar participation is selective. It requires the submission of a paper abstract or full paper in English language until December 2021. The authors of the best submissions areaccepted for the seminar. The call for papers will be available at:

Recommended previous knowledge and skills
in-depth knowledge of research methods and academic writing in tax accounting
Availability of lecturer(s)

Last edited: 2021-08-30