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Sonstige Sonderbetriebseinnahmen im Abkommensrecht: Kapitalgesellschaftsbeteiligungen im notwendigen Sonderbetriebsvermoegen II
Hardcover
Series: Forum Unternehmens-, Steuer- Und Bilanzrecht, Book 3
ISBN13: 9783631723944
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Apr 26 2017
Pages: 272
Weight: 1.11
Height: 0.69 Width: 5.83 Depth: 8.27
Language: German
Dieses Buch setzt sich mit der doppelbesteuerungsrechtlichen Behandlung von Kapitalgesellschaftsbeteiligungen im Sonderbetriebsvermögen in Anbetracht aktueller Gesetzesänderungen im nationalen Recht und im Abkommensrecht des OECD-Musterabkommens auseinander. Neben der unterschiedlichen Qualifikation von Personengesellschaften im internationalen Raum birgt insbesondere die unterschiedliche Auslegung abkommensrechtlicher Normen durch die verschiedenen Staaten die Gefahr, Doppel- bzw. Minderbesteuerungen herbeizuführen. Zu ihrer Vermeidung stellt die Autorin die bestmögliche Lösung aus nationalen, verfassungsrechtlichen, europarechtlichen und abkommensrechtlichen Regelungsmöglichkeiten dar und analysiert bestehende unternehmerische Sondernormen in ausgewählten Doppelbesteuerungsabkommen.
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