Anknüpfungspunkte zur Besteuerung digitaler Geschäftsmodelle im internationalen Ertragsteuerrecht.

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 completing his legal clerkship at the Higher Regional Court of Stuttgart with stages in Ulm, Munich and Cologne in 2023, he is attorney at law with a focus on tax law in a specialized law firm in Munich. Tim Walter is the author of several tax and civil law treatises.