The research focus of the Chair of Business and Tax Law, established in July 2012 in the Faculty of Mathematics and Economics at the Institute of Accounting and Auditing, is on national and international corporate, financial and tax law, with particular emphasis on the digitization of law and from the perspective of private law. With this focus, the professorship benefits from links within the faculty, particularly in the areas of auditing, insurance, management, finance, business mathematics, statistics and behavioral economics, from its integration into a university with a focus on engineering and natural sciences and the innovative strength of the Ulm economic region.
Research is conducted on basic questions in the overlapping areas of civil, corporate, financial and tax law. In private law, accounting law and tax law, these include the economic point of view, in capital market law and tax law the design and classification of financial instruments, the interaction of capital market law and investment tax law, the cross-sectional matter of company pension schemes, international company and tax law, in particular questions of the connection, the interpretation of international international treaties and the treatment of cross-border capital income. In interdisciplinary networks and in exchange with practitioners, the chair is dedicated to the application of quantitative methods of legal science and applications of distributed ledger technologies and legal tech in the narrower sense.
The research carried out aims to make an internationally visible contribution to the scientific discourse as well as a practical contribution to the further development of law. In corporate and tax law, emphasis is placed in the neutrality function of science. The aim is to develop fair, practicable and, within international systemic competition, competitive proposals for action in legal and tax policy, jurisdiction, advisory and administrative practice.