Elias Erdem

Elias Erdem is a Researcher at the Max Planck Institute for Tax Law and Public Finance (since October 2021), where he also pursues doctoral studies. He holds a law degree from the Rheinische Friedrich-Wilhelms-Universität Bonn (2016–2020), with a focus on tax law, and passed the First State Examination in Law at the Higher Regional Court of Cologne (2020). Prior to joining the MPI, he worked as a Research Associate at Flick Gocke Schaumburg, a law firm in Bonn (since 2018).

His research interests center on International and European Tax Law, with a focus on cross-border taxation, tax treaty shopping prevention, and EU tax directives. His recent publications address topics such as the reform of Germany’s Income Tax Act (EStG), dividend taxation under bilateral agreements with Switzerland, and profit allocation in cross-border transactions.

He collaborates with renowned scholars like Prof. Schönfeld and contributes to projects analyzing compliance with EU law in tax planning contexts. His work bridges legal and practical aspects of tax law, aiming to inform policy and judicial decision-making.