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Fiskalische Immunitaet internationaler Organisationen und ihres Personals in der Bundesrepublik Deutschland
Hardcover
Series: Finanz- Und Steuerrecht in Deutschland Und Europa, Book 37
ISBN13: 9783631741047
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: May 17 2018
Pages: 362
Weight: 1.38
Height: 0.94 Width: 5.83 Depth: 8.27
Language: German
Dieses Buch beschäftigt sich mit den Rechtsgrundlagen, der Rechtfertigung, den historischen Phänomenen und der gewohnheitsrechtlichen Verpflichtung zur Gewährung von fiskalischen Immunitäten an internationale Organisationen und ihres Personals. Darüber hinaus vergleicht die Autorin die völkervertraglich gewährten Steuerbefreiungen von internationalen Organisationen und ihres Personals mit Sitz in Deutschland und setzt sich mit den Auswirkungen der Steuerbefreiungen im Rahmen der deutschen Besteuerung auseinander. Abschlie end enthält das Werk rechtspolitische Regelungsvorschläge für eine vereinheitlichende Kodifikation der fiskalischen Immunitäten aller internationalen Organisationen und ihres Personals mit Sitz in Deutschland.
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