Stefan Greil

Cross-border Business Relationships within Corporate Groups

This is the topic that Stefan Greil will explore during his stay at CESifo, which he is conducting in a private capacity and as a post-doctoral researcher at the University of Hamburg, In recent years, there have been a number of public cases in which multinational entities have exploited tax loopholes in international taxation rules, inconsistencies between national tax laws, and loopholes in double taxation treaties to shift profits to low-tax countries in order to reduce their profit tax burden. The aim will be to obtain a comprehensive overview of the importance of cross-border activities of multinationals operating in Germany and to quantify the extent of profit shifting.

Stefan Greil is Head of the Information Exchange and International Tax Cooperation Department at the Federal Ministry of Finance (Germany). Prior to that, he worked in the area of international corporate taxation and external tax law at the Federal Ministry of Finance. He is also a university lecturer and speaker for international corporate taxation, delegate of the OECD Working Party 6, OECD Task Force on the Digital Economy, author of numerous publications, and was member of the United Nations Subcommittee on Transfer Pricing.

After completing his training as a banker, Stefan Greil studied Economics at the Goethe University of Frankfurt/Main, specializing in accounting and corporate taxation. He received his doctorate from the Graduate School of Law, Economics and Society at the Julius Maximilian University in Würzburg. Before joining the Federal Ministry of Finance, he worked as a research assistant at the University of Frankfurt, as an associate at a large auditing and tax consulting firm, and as an employee in the Bavarian tax administration.