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Der Begriff der Betriebsstaette im deutschen und im russischen Ertragsteuerrecht und im deutsch-russischen Doppelbesteuerungsabkommen. Ein Rechtsvergleich (Instant Digital Access Code Only)
- Edition : 1st, 2018
- Author(s) : Volodymyr Izrailevych
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Der Begriff der Betriebsstaette im deutschen und im russischen Ertragsteuerrecht und im deutsch-russischen Doppelbesteuerungsabkommen. Ein Rechtsvergleich (Instant Digital Access Code Only)
- ISBN: 9783631745779
- SKU: 260625V
- Format: VitalSource eBook/PDF
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Der Begriff der Betriebsstätte ist zentrales Merkmal bei der Besteuerung grenzüberschreitender Unternehmenstätigkeit. Der Autor gibt einen Überblick über die Besteuerung von Betriebsstätten in Russland und untersucht die Auslegung der Betriebsstättenbegriffe im deutschen und im russischen Ertragsteuerrecht und im DBA-Russland. Der Vergleich legt die Konflikte offen, die beim deutsch-russischen Betriebsstätteneinsatz entstehen können.