Regulation of international profit shifting

Farewell Lecture by Professor Andreas Oestreicher

Prof. Dr. Andreas Oestreicher has been Director of the Tax Division at the Faculty of Business and Economics at the Georg-August Universität Göttingen since 2001. After more than 24 years, retired on 21 February 2025 with a lecture on "Wie wirkt die Regulierung der internationalen Gewinnabgrenzung?" (How does the regulation of international profit accrual work?) The event took place in a festive setting in the Aula at Wilhelmsplatz.

The laudatory speech was given by Prof. Dr. Matthias Schumann, Dean of Research of the Faculty. In his farewell lecture, Prof Oestreicher addressed the taxation of multinational companies, a key aspect of his research. The regulation of international profit shifting is intended to ensure that companies pay tax on their profits and contribute to tax revenues where value is created. Is this goal achieved or does it create incentives with consequences for investment and competition? In his presentation, he gave an overview, classified research results and reported on current projects.

Finally, Prof Oestreicher was bid farewell by Dr Valérie Schüller, Vice-President for Finance and Human Resources at the University of Göttingen. The musical programme was provided by Kosho and Mara von Ferne.

About Andreas Oestreicher

Prof. Dr. Andreas Oestreicher has been Head of the Tax Division since 1 January 2001. He studied at the University of Mannheim, where he obtained his doctorate in 1992. After his doctorate, examination and appointment as a tax advisor, he worked for six years as a research assistant at the University of Mannheim and then for two years as a tax advisor in a large international auditing and tax consulting firm. The focus of his work was on advising on acquisitions, restructurings and the structuring of intra-group service relationships. He habilitated and was awarded the Venia Legendi for Business Administration in 1999.

Professor Oestreicher's research focuses on the influence of taxation on investment, the international apportionment of profits and the organisation of corporate structures. The research questions are developed empirically or experimentally, in some cases also with the help of micro-simulation models, and are often the subject of third-party-funded projects financed by research grants and public contracts from federal authorities or institutions of the European Union. Professor Oestreicher has published numerous articles in national and international journals and books, some of which have been reprinted.

Scientific Symposium

In the run-up to the Farewell Lecture, a scientific symposium in honour of Prof. Dr. Andreas Oestreicher additionally took place on 21 February 2025 in the Alte Mensa at Wilhelmsplatz. You can view the programme here (PDF download; in German).