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Steuerbefreiungen im Investmentsteuerrecht: Kritische Bestandsaufnahme und Reformempfehlung
Hardcover
Series: Forum Unternehmens-, Steuer- Und Bilanzrecht, Book 26
ISBN13: 9783631882849
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Dec 21 2022
Pages: 346
Weight: 1.25
Height: 0.81 Width: 5.83 Depth: 8.27
Language: German
Das seit 2018 geltende Investmentsteuerrecht baut auf einer Abkehr vom bislang herrschenden semi-transparenten Besteuerungssystem auf. Zur Vermeidung einer doppelten Besteuerung und dort, wo eine Besteuerung vollständig unterbleiben soll, sieht das Gesetz Steuerbefreiungen vor. Die Untersuchung behandelt diese neuen, bislang im Investmentsteuerrecht nicht erforderlichen Steuerbefreiungen. Es wird geprüft, wie das Zusammenspiel von Steuerpflicht und Steuerbefreiungen funktioniert, ob dabei grundlegende Prinzipien des Steuerrechts berücksichtigt werden, und es werden Inkonsistenzen adressiert. Dabei dienen die tragenden Motive für das InvStRefG als Orientierung, werden aber auch kritisch hinterfragt, um grundsätzliche Empfehlungen für eine Novellierung des InvStG zu geben
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