Jan Winterhalter

University of Leipzig

Taxation of the digitalized economy under OECD and EU-Commission: How an International Court of Tax Justice would decide about the inter-nation conflict of allocating the right to tax BigData businesses

My research focuses on the taxation of the digitalized economy and its effects on global justice. The central question I am asking is how we have to establish an International Tax System which balances the interests above all between developed countries and its heavy reliance on technology industries and development countries which can not be simply reduced to pure market opportunities. Within this research I focus on a new digital anchor point, a so called nexus. I am currently working on an interdisciplinary project for finding new methods in taxing the data economy, see https://processtax.github.io/, and an interdisziplinary project using a transformative research approach for analysing the key catalysts and trigger points in order to change the International Tax arbitration proceedings.

  • International Taxation
  • Global Justice
  • Digitalization & Big Data & Computer Science
  • Politische Theorie

Diploma, Law, University of Leipzig (2011 – 2016)

Legal clerkship, Leipzig & Berlin (2017 – 2019)

PhD candidate, Leipzig & Berlin & Stralsund (2019 – 2022)

Winterhalter / Niekler, „Das Trilemma datenbasierter Besteuerungsansätze und seine Lösung durch digitale Dokumentation mithilfe von Process Mining und Blockchain-Verfahren“, in: Digitax 2020, p.72-80

Winterhalter / Niekler, „Trilemma of data-based taxation approaches and its solution through digital documentation”, 2020, see https://www.researchgate.net/project/Trilemma-of-data-based-taxation-approaches-and-its-solution-through-digital-documentation

Winterhalter, „R > G – what Piketty´s formula of inequality could mean for the International Tax System and the Unified OECD Proposal”, 2019 see https://www.researchgate.net/project/R-G-what-Piketty-s-formula-of-inequality-could-mean-for-the-International-Tax-System-and-the-Unified-OECD-Proposal

Winterhalter, „Transformation research of International Tax arbitration proceedings – time for a change?”, 2019, see https://www.researchgate.net/project/Transformation-research-of-International-Tax-arbitration-proceedings-time-for-a-change

Young International Fiscal Association

Institute for Tax Law Leipzig

Research Acadamy Leipzig