In his work, Lukas Oblinger examines the treatment of deferred taxes in the context of the global minimum tax. He analyzes the extent to which multinational companies use deferred taxes for tax planning and the potential distortions this can cause in financial reporting.
Since the 2025 summer semester, Lukas has been an external doctoral student at the Chair of Business Taxation held by Prof. Dr. Reinald Koch. For his first research project, he received a scholarship from the International Fiscal Association (IFA), which will enable him to participate in an IFA world congress.
Professor Koch is enthusiastic about his doctoral student's work: “In his thesis, Mr. Oblinger has addressed an extremely relevant and at the same time very challenging topic. He presents various approaches on how companies should adapt their tax planning to the new global minimum tax. Some of these planning approaches also have an impact on the annual financial statements under commercial law and can thus impair their informative value.”
