Jan Winterhalter

Jan Winterhalter
University of Leipzig · Institute of Tax Law Leipzig

PhD Can. International Taxation
International Taxation / Transfer Pricing / HTVI / DATA / Value Creation / Sustainability

About

25
Publications
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Introduction
My research focuses on the taxation of the digitalized economy at the crossroad of law, philosophy and computer science. I´m working on interdisciplinary projects 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, see http://www.cluster-transformation.org/en/start.

Publications

Publications (25)
Preprint
Full-text available
For international tax law, it is of central importance how the clearest possible, value-added-oriented and traceable control of increasingly digital, cross-border supply and service relationships can be achieved. Particularly in the case of profit-sharing methods which regard "data" as the tax connecting factor, it does not seem possible to meet th...
Article
Full-text available
Taxing the digital economy has been on the international tax agenda for almost 30 years, revolving about how to tax an industry increasingly based on intangibles, scale effect, and market reach without a physical presence. But following Crawford and Joler's concept of extractivism (Crawford and Joler 2018; New Extractivism 2020), the digital econom...
Article
Full-text available
Applying the arm's length principle consistently with international standards is challenging. A introductory TP guidance is needed. The article therefore reviews Greils' "Transfer Pricing: A Case-Based Approach', by applying the proposed solutions of the book to transfer pricing cases around the world with focus on the digital economy, demonstratin...
Article
Full-text available
One of the greatest challenges of the current era is the taxation of the digital economy, as it is argued that digital/ data-driven multinational enterprises is not taxed adequately, leading to unfair competition, monopolisation, and breach of trade reciprocity for the unrestricted use of ‘modern nations treasury – data’. A variety of unilateral me...
Article
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Der Beitrag zieht anhand Brown's "'The Whiteness of Wealth: how the US tax system impoverishes black Americans-and how we can fix it'" Parallelen zu aktuellen Debatten um die Verfassungsmäßigkeit des Ehegattensplittings und der Erbschaftssteuer, und möchte damit eine neue Perspektive sowie Lösungsmöglichkeiten bzgl. der Diskriminierung von Personen...
Article
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Prior literature has discussed how taxes and other financial means can play their part in sustainability on an national and international level, e.g. the implementation of border tax adjustments as a possible measure to enable high environmental tax rates or a high carbon price in particular countries or groups of countries (Cottrell and Falcão 201...
Article
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This article summarises the key points discussed during the third workshop on “Exploiting New Technologies to Transform the Approach to Transfer Pricing”, jointly organized by the Global Tax Policy Center at the Institute for Austrian and International Tax Law, WU.
Article
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The notion of value creation is gaining increased traction. Even the OECD has emphasised on aligning profit taxation with economic activity and value creation in the BEPS report . Further, the modern innovative business models in this era of digital/ data economy are giving rise to highly integrated value chains. The question arises how to accurate...
Conference Paper
Full-text available
Abstract One of the greatest challenges of the current era is the taxation of the digital economy, as it is argued that there is an under taxation of digital/ data-driven multinational enterprises (MNE), leading to unfair competition, monopolization, and breach of trade reciprocity for the free use of ‘modern nations treasury – data’. A variety of...
Preprint
Full-text available
Der Artikel untersucht die Rolle der Außenpolitik in der Internationalen Steuerpolitik und seine Auswirkungen auf das Internationale Steuerrecht. Denn unklar ist, welche konkreten Folgen eine zunehmende Außenpolitisierung der Internationalen Steuerpolitik auf das Internationale Steuerrecht und seine Interpretation von soft law wie auch dem AStG als...
Article
Full-text available
Für das Internationale Steuerrecht ist es von zentraler Bedeutung, wie eine möglichst klare, wertschöpfungsorientierte und nachvollziehbare Kontrolle von zunehmend digitalen, grenzüberschreitenden Liefer- und Leistungsbeziehungen erfolgen kann. Gerade bei direkten Gewinnaufteilungssmethoden, die “Daten” als steuerlichen Anknüpfungspunkt ansehen, sc...
Article
Full-text available
Eine ordnungsgemäße Dokumentation konzerninterner grenzüberschreitender Lieferungen und Leistungen für die Gewinnaufteilung sog. Multi National Enterprises (MNE)) ist zentral für das Gelingen des Internationalen Steuerrechts. Wie aber überblicksweise in der ersten Ausgabe der Digitax gezeigt wurde, ist gerade bei der Besteuerung der digitalized eco...
Research Proposal
Full-text available
Völkerrechtsoffenheit des Grundgesetzes und seine Grenzen im Internationalen Steuerrecht Wie das globale Allgemeinwohl i.R.v. Doppelbesteuerungsabkommen als Schutzgut der Verfassung beachtet werden könnte Die zunehmende Transformation der Wirtschaft in eine digitalized economy und damit einhergehende Veränderungen der Wirtschaftstätigkeiten stellen...
Preprint
Full-text available
For international tax law, it is of central importance how to locate, value & controll the increasingly digital cross-border supply and service relationships within a multinational enterprise (MNE). This counts primarily from a tax authority perspective. Nevertheless, digitalization has not only significant effects for highly digitalized businesses...
Preprint
Full-text available
For international tax law, it is of central importance how to locate, value & controll the increasingly digital cross-border supply and service relationships within a multinational enterprise (MNE). This counts primarily from a tax authority perspective. Nevertheless, digitalization has not only significant effects for highly digitalized businesses...
Preprint
Full-text available
International Taxation and digitalism combined can be considered as a hyperobject. Therefore, it cannot be addressed by a project based or sectoral based approach. Thus, a transformation of International Taxation could be rather seen as a seeking and learning process for economy. Former principles like efficiency or neutrality might not be enough t...
Preprint
Full-text available
As cross-border business and international labour mobility continues to be commonplace in a 21st century global economy, disputes relating to which jurisdictions can tax what types of income inevitably arise on occasion. The conflict is even increasing in a digitalized world where it does not seem possible for a fiscal connection to depend only on...
Preprint
Full-text available
In our current project regarding the Trilemma of data-based taxation approaches we invite you to a scientific exchange to the following questions arising from our agenda. 1. Digitalized economy and its challenges for the International Tax Law-a short overview: In this section we will give you a short explanation of the current Tax System, the need...
Preprint
Full-text available
Piketty wendet in seinem "Das Kapital im 21. Jahrhundert" die politische Ökonomie an und zeigt anhand von Steuerdaten auf, dass Rendite aus Kapital eine weit höhere Steigerungsrate als eine Rendite aus Lohn zur Folge habe. Dies führt im globalen Maßstab zu einer Allokation von Vermögen auf nur wenige Personengruppen und wird ausgedrückt durch seine...
Preprint
Full-text available
Piketty shows in his book "capital in the 21st century" that no matter what, the return on capital has been increasingly higher than the return on wages. The global inequality not only between natural persons but also between the community of states caused by this process results in the question if the International Tax System and its focus on inta...

Network

Projects

Projects (4)
Project
ConfluxData.net has been created with the aim of conducting research, sharing knowledge and fostering discussions on the topic of data and international taxation.This is the result of cheerful contribution of Nupur Jalan and Jan Winterhalter. Nupur Jalan: Nupur possess professional experience in corporate tax/ international tax. She has several degrees/ diploma and certification from various universities/ institutes across the globe in the varied field of commerce/ taxation/ laws. She has also contributed numerous articles/ papers on domestic and international tax matters in various publications and is member of various institutions/ bodies. Jan Winterhalter: Jan Winterhalter is a Tax Lawyer and PhD cand. at the Institute of Tax Law Leipzig and research fellow of the Heinrich Böll Foundation. His study revolves around the inter-state conflict between developed and developing countries arising from taxing AI and data driven businesses.
Project
As cross-border business and international labour mobility continues to be commonplace in a 21st century global digitalized economy, disputes relating to which jurisdictions can tax what types of income inevitably arise on occasion. Many tax treaties between jurisdictions contain a mutual agreement procedure (MAP) providing for a process used to resolve such disputes. As we assume that the current MAP mostly used, the Art. 25 OECD-MA, lacks of legimitacy and efficiency, and more delevoped MAP are needed to tackle the challenges of the digital transformation, we focus in our research on how to get to this kind of institutionell change by working out the key milestones of this process using the approach of transformation research. The project is located at the Heinrich-Böll-Foundation and its transformation cluster, see http://www.cluster-transformation.org/en/start.
Project
For international tax law, it is of central importance how the clearest possible, value-added-oriented and traceable control of increasingly digital, cross-border supply and service relationships can be achieved. Particularly in the case of profit-sharing methods which regard “data” as the tax connecting factor, it does not seem possible to meet the criteria of clear localisation, value-added-oriented distribution and proper control simultaneously - a trilemma. Independent of the question of whether data should represent a new digital nexus, the authors in their interdisciplinary research project investigate how this trilemma could be solved with the help of process mining and blockchain methods.