Die Hinzurechnungsbesteuerung als Treaty Override.

Kevin Joder 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 authored his dissertation under the supervision of Prof. Dr. Oliver Fehrenbacher (Chair of Civil Law and Tax Law at the University of Constance) whilst working as a research assistant to Prof. Dr. Georg Jochum at the Chair of Public Law, Tax Law and Regulatory Law at Zeppelin University. In October 2021, Kevin Joder received his doctorate from the University of Constance. Since completing his legal preparatory service at the Stuttgart Higher Regional Court with stations in Ravensburg, Konstanz and Bonn in 2023, he has been a lawyer with a focus on criminal tax law in a specialized law firm in Stuttgart and Bonn.