معرفی
Tom-Eric Kunz serves as Professor of Business Administration specializing in Finance and Taxation at the Institute of Accounting and Taxation within Europa-University Viadrina's Faculty of Business Administration and Economics. His research critically examines transfer pricing frameworks in evolving global business environments, with particular focus on BEPS implementation challenges and mobility-driven functional realignments.
Professor Kunz holds a Master of Science (M.Sc.) and Master of Laws (LL.M.), combining technical business and legal expertise. His educational background enables rigorous analysis of tax compliance requirements for multinational enterprises operating across jurisdictional boundaries.
Research interests center on transfer pricing dynamics, with growing emphasis on technology-driven business models. Recent work investigates tax implications of InnerSource software development communities and proposes risk-managed approaches to OECD's Amount B framework. His scholarship bridges academic theory and practitioner needs through publications in both scholarly journals and industry-focused legal blogs.
Analysis of his 2020-2024 publications reveals consistent engagement with German and EU tax developments, evolving from foundational BEPS compliance guidance toward specialized analyses of collaborative business functions. Key themes include documentation requirements for intercompany agreements, country-specific guideline implementations, and adaptive transfer pricing methodologies for integrated value chains.
No scientific awards are documented in available materials.
Professor Kunz maintains active research supervision through the Institute of Accounting and Taxation, evidenced by collaborative projects like the 2024 InnerSource case study. While specific grant details aren't public, his international co-authorship patterns suggest participation in cross-institutional research initiatives addressing global tax challenges.
As core faculty within the Institute of Accounting and Taxation, he contributes to Viadrina's reputation in European business education. His work with research assistants and industry-focused publications indicates strong practitioner engagement alongside academic scholarship.
