Clemens Wangler

Prof. Dr. Clemens Wangler serves as Professor and Head of the RSW Tax and Auditing Program at the Faculty of Business, Baden-Württemberg Cooperative State University in Villingen-Schwenningen. With a distinguished career spanning over three decades in academic tax education and research, he has established himself as a leading expert in German and international tax law.

His educational background includes studying economics and business administration at the Universities of Freiburg and Tübingen (1986-1991), followed by doctoral studies at the University of Tübingen where he earned his PhD in 1994. His professional journey began with training as an insurance clerk (1984-1986) before progressing to research assistant at Tübingen University (1991-1993) and consultant at Robert Bosch GmbH's Central Tax Department (1993-1997).

Professor Wangler's research focuses on complex intersections of tax law, corporate finance, and economic policy. His work particularly examines international tax structures, business valuation methodologies, partnership taxation, and the economic impacts of tax legislation. Recent publications demonstrate his continued engagement with evolving tax frameworks, especially regarding cross-border corporate structures and the implementation of international tax treaties.

His 15 most recent publications reveal a consistent scholarly trajectory examining practical tax challenges faced by businesses operating in increasingly complex international environments. These works span topics from partnership tax options and corporate valuation methods to cross-border loss utilization and international investment structures, reflecting both theoretical rigor and practical relevance to contemporary tax practice.

As Head of the RSW Tax and Auditing Program, Professor Wangler oversees curriculum development and academic direction for one of Germany's prominent tax education programs. His leadership extends to shaping future tax professionals through his teaching in business tax theory, international tax law, business form selection and taxation, corporate valuation, and capital investment taxation.