Christoph Spengel

Christoph Spengel is the Professor for International Business Taxation at the University of Mannheim and holds a Diploma in Business Economics (1990), Dr. rer. pol. (1995), Dr. rer. pol. habil. (2002).  He is a member of the Scientific Council of the Federal Ministry of Finance, as well as a Director and Speaker of Leibniz Scientific Campus Mannheim, a Taxation Research Associate at the Center for European Economic Research (ZEW), and an International Research Fellow at the Oxford University Centre for Business Taxation.   Professor Spengel is also a member of the working party Taxation at Schmalenbach-Gesellschaft, and Academic Director of the Mannheim Master of Accounting and Taxation at Mannheim Business School.  He is an appointed expert for taxation by the OECD, the European Commission, and the IMF, as well as by numerous German and foreign ministries.  He is an expert for the German Federal Constitutional Court, the German Federal Parliament, and the European Parliament.

Professor Spengel is a member of the editorial boards of the World Tax Journal (WTJ), Steuer und Wirtschaft (StuW), and Die Unternehmensbesteuerung (Ubg).  His main research interests are 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 and innovation and digitalization.