Emanuel Engelmann

Dr. Emanuel Engelmann

Associate

Email

emanuel.engelmann@aoshearman.com

Phone

+49 69 2648 5401

Offices

Frankfurt

V-CARD
Emanuel advises on all aspects of national and international tax matters with a particular focus on international tax law, M&A transactions, reorganisations and restructurings.

Prior to joining the firm, Emanuel inter alia worked as an in-house tax advisor at an MDAX enterprise with global business operations and held a senior position in the international tax practice of one of the world’s largest professional services networks.

He has also contributed to international tax law research at the IBFD and held lectures on the taxation of companies and partnerships in the Bachelor’s degree programme in Tax and Audit at the Baden-Wuerttemberg Cooperative State University (DHBW) in Villingen-Schwenningen.

Expertise

Published Work

  • Engelmann, (2025) “Tax incentives for research and development and global minimum tax (‘Pillar 2’) – An exemplary analysis of R&D tax credits and IP box regimes”, FR 2025, 257 
  • Kahle/Engelmann, (2025) “Legal comparison: Group taxation in important developed countries”, Chapter 11, in: Group Taxation (eds. Prinz/Witt), 3rd edition, Cologne: Otto Schmidt 
  • Engelmann, (2024) “Tax incentives for research and development in the profit tax systems of Germany, France, the Netherlands, and the United Kingdom, An economic and legal comparative analysis”, Diss., Baden-Baden: Nomos 
  • Engel/Engelmann, (2023) “Fundamental questions of tax treaty law in relation to international restructurings”, Chapter 5, in: Reorganisations in International Tax Law (eds. Prinz/Desens), 2nd edition, Cologne: Otto Schmidt 
  • Engelmann, (2023) “An economic analysis of the Forschungszulage”, FR 2023, 397

Qualifications

Academic

Dr. oec., University of Hohenheim, Germany, 2024 

LL.M., Business Taxation, University of Cologne, Germany, 2018 

B.A., Tax and Audit, Baden-Wuerttemberg Cooperative State University (DHBW) Villingen-Schwenningen, Germany, 2016

Disclaimer
A&O Shearman was formed on May 1, 2024 by the combination of Shearman & Sterling LLP and Allen & Overy LLP and their respective affiliates (the legacy firms). Any matters referred to above may include matters undertaken by one or more of the legacy firms rather than A&O Shearman.