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Die Deutsche Besteuerung Grenzüberschreitender Personengesellschaften: Der In- Und Outbound-Fall Innerhalb Der EU
Paperback
ISBN13: 9783658063030
Publisher: Springer Gabler
Published: Jul 1 2014
Pages: 342
Weight: 1.06
Height: 0.82 Width: 5.83 Depth: 8.27
Language: German
Die deutsche Besteuerung von Personengesellschaften, bei denen Sitzstaat der Gesellschaft und Ansässigkeitsstaat der Mitunternehmer auseinander fallen, ist seit vielen Jahren Diskussionsgegenstand in Deutschland. Insbesondere hinsichtlich der Einordnung von Sondervergütungen unter Doppelbesteuerungsabkommen divergieren die Auslegungsansätze der deutschen Finanzverwaltung und des Bundesfinanzhofs. Eva Carolin Schüller ordnet die Einkünfte aus grenzüberschreitenden Personengesellschaften unter die Bestimmungen der deutschen Doppelbesteuerungsabkommen mit EU-Staaten ein und zeigt auf, wie aus dem Zusammenwirken unterschiedlicher Besteuerungskonzeptionen Doppel- und Minderbesteuerungen entstehen können. Die Autorin untersucht bestehende Sonderregelungen auf Abkommensebene und auf nationaler Ebene auf ihre Eignung, diese unerwünschten Besteuerungsfolgen zu verhindern oder zu beseitigen.
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