Rainer Bräutigam

Rainer Bräutigam is affiliated with the University of Mannheim and the Centre for European Economic Research (ZEW) in Mannheim, Germany. His primary role appears to be as a researcher in tax policy and international taxation. He has collaborated on studies analyzing the European Court of Justice's impact on tax competition and distortions within the EU.

His research focuses on topics such as controlled foreign company (CFC) rules, intellectual property tax regimes (patent boxes), and the implications of ECJ rulings on corporate taxation. His work addresses how EU tax jurisprudence influences tax neutrality and the functioning of the internal market.

No specific grants, awards, or advisees are explicitly mentioned in the provided text. His affiliations suggest involvement with academic and policy-oriented research institutions like ZEW and the University of Mannheim's economics departments.