For several years now, concerns about tax avoidance and tax evasion have ranked high on the political agenda of many industrialized countries. Economic globalization has increased possibilities for multinationals to shift profits to low tax jurisdictions, in particular via intra-group transfers and the exploitation of inconsistencies between national tax systems. Public opinion about the moral implications of avoiding taxation seems to have shifted, with regard to individuals as much as with regard to business entities. TRIDEA is inquiring into best practices to deal with aggressive tax planning, keeping in mind both legitimate fiscal concerns and rule of law issues.   
 
Representative recent works include:

• Osterloh-Konrad, Christine: Interpreting ability-to-pay: A lawyer's thoughts on taxing individual endowment (forthcoming).
• Osterloh-Konrad, Christine : Die Steuerumgehung – eine rechtsvergleichende und rechtstheoretische Analyse (Habilitationsschrift), Tübingen 2020.
• Osterloh-Konrad, Christine: Anzeigepflichten bei Steuergestaltungen, FR 2018, 621-625.