Tim Walter

Anknüpfungspunkte zur Besteuerung digitaler Geschäftsmodelle im internationalen Ertragsteuerrecht.

'EFS - Entrepreneurial and Financial Studies'. 1. Auflage.

kartoniert , 325 Seiten

ISBN 3428186435

EAN 9783428186433

Veröffentlicht September 2022

Verlag/Hersteller Duncker & Humblot GmbH

€ 99,90 inkl. MwSt.

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Beschreibung

»Connecting Factors for the Taxation of Digital Business Models in International Income Tax Law«: The digital transformation also poses challenges for the international tax system. The treatise examines how appropriate taxation of globally operating digital corporations can be ensured in the future. To this end, it analyzes their specifics as well as the functioning of their current taxation and considers the various approaches to a solution - market nexus, digital tax and global minimum taxation - on the basis of dogmatic and practical, national and international as well as legal and cross-jurisdictional criteria.

Portrait

Tim Walter studied law at the University of Constance and passed the First Juridical Examination in January 2018 held by the Baden-Wuerttemberg state office for legal examination. Subsequently, he wrote his dissertation under the supervision of Prof. Dr. Oliver Fehrenbacher (Chair of Civil Law and Tax Law at the University of Constance), where he also worked as a research assistant. In December 2021, Tim Walter received his doctorate from the University of Constance. Since April 2021, he has been a legal trainee at the Higher Regional Court of Stuttgart. He is the author of several tax law and didactic treatises.