The 5th Berlin‐Vallendar Conference on Tax Research took place at the German Finance Ministry on 24 and 25 July 2019. The annual conference gives researchers working in the field of business taxation an opportunity to present and discuss their latest findings. This year’s conference was jointly organised by TU Kaiserslautern (Prof. Frank Hechtner) and the German Finance Ministry’s Tax Directorate-General (Dr Rolf Möhlenbrock). It took place in the Finance Ministry’s “Postblock” building.
The two-day international conference was opened by State Secretary Dr Rolf Bösinger. In his opening address, Dr Bösinger outlined topical issues of international tax policy, described the German government’s tax policy agenda, and addressed topics such as international tax competition, specific preferential tax regimes, and measures to prevent abusive tax planning. Afterwards, researchers presented their papers.
The conference was preceded by a call for papers. In total, eight papers were selected for presentation, dealing with topics such as the economic effects of patent box regimes, channels for the diffusion of tax knowledge, negotiation strategies in the context of double taxation treaties, and economic issues arising during tax audits. As well as offering an opportunity to delve into the latest research results in the field of national and international tax policy, the conference gave researchers and officials a chance to intensify and expand their contacts. A total of 36 participants from ten different countries were able to exchange views, discuss current research results, and develop and discuss answers to national and international tax policy issues.