Christoph Spengel

Christoph Spengel is a prominent academic and expert in international taxation. He is currently the Professor for International Business Taxation at the University of Mannheim.12 Born in 1964, Spengel holds a Diploma in Business Economics (1990), Dr. rer. pol. (1995), and Dr. rer. pol. habil. (2002).3

Academic Career and Positions

• Professor of International Taxation at the University of Mannheim since 20062
• Previously held professorships at the University of Gießen (2003-2006) and the University of Hamburg (2002)2
• Research Associate at the Center for European Economic Research (ZEW)1
• International Research Fellow at Oxford University, Saïd Business School2
• Academic Director of Mannheim Master of Accounting and Taxation (MaMAT) at Mannheim Business School2

Research and Expertise

Spengel's main research interests include:

• International taxation (tax planning, comparison of company tax burdens)
• Company taxation in the European Union (tax harmonization, group taxation, profit allocation)
• Taxation and innovation and digitalization12

Advisory Roles and Appointments

• Member of the Scientific Council of the Federal Ministry of Finance in Germany1
• Appointed expert for taxation by the OECD, European Commission, and IMF3
• Expert for the German Federal Constitutional Court, German Federal Parliament, and European Parliament3
• Member of professional associations such as the International Fiscal Association (IFA) and the European Association of Tax Law Professors (EATLP)2

Editorial Activities

Spengel serves on the editorial boards of several academic journals, including:

• World Tax Journal (WTJ)
• Steuer und Wirtschaft (StuW)
• Die Unternehmensbesteuerung (Ubg)12