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    Sarah Winter

    PhD Student in Taxation @ University of Mannheim

    Sarah Winter is a PhD student and researcher at the University of Mannheim, specializing in international taxation.1 She is currently working on her doctoral studies in the field of business administration and taxation, likely under the supervision of Prof. Dr. Christoph Spengel at the Chair of Business Administration and Taxation II.2

    Sarah's research focuses on topics related to global tax reforms, particularly in the context of the digital economy and its impact on developing countries. She has co-authored a paper evaluating the OECD's Pillar I Amount A and the UN's Article 12B proposals for taxing the digital economy.3

    As of February 2025, Sarah has completed her PhD and is now working as an Expert in International Taxation at BASF, a position she started in November 2024.1 Prior to her doctoral studies, she gained experience as a working student at Schäfer & Partner PartGmbB.1

    Sarah Winter is actively involved in academic activities at the University of Mannheim, contributing to seminars and research projects. For instance, she was credited alongside Inga Schulz for work related to the TAX 730 Seminar Topics for Spring 2025.2

    Highlights

    Mar 28 · papers.ssrn.com
    The Digital Economy, Global Tax Reforms and Developing Countries
    Spengel | Business School | University of Mannheim
    Doctoral Students - Mannheim Taxation
    Doctoral Students - Mannheim Taxation

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    Sarah Winter
    Sarah Winter, photo 1
    Sarah Winter, photo 2
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    Location

    Germany