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Die Besteuerung deutscher Geschaeftsaktivitaeten im Libanon (Instant Digital Access Code Only)
- Edition : 1st, 2017
- Author(s) : Toufic Schilling
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Die Besteuerung deutscher Geschaeftsaktivitaeten im Libanon (Instant Digital Access Code Only)
- ISBN: 9783631722190
- SKU: 256424V
- Format: VitalSource eBook/ePub
- Instant Access!
Der Libanon bietet für deutsche Unternehmen vielfältige Geschäftsmöglichkeiten mit bislang nicht ausgeschöpftem Potential. Dies zum Anlass nehmend untersucht der Verfasser die ertragsteuerlichen Auswirkungen, die sich aus Geschäftsaktivitäten deutscher Unternehmungen im Libanon ergeben. Im Fokus stehen die sich vor allem aus Qualifikationskonflikten ergebenden Steuermehr- und Steuerminderbelastungen, dies insbesondere da der Libanon kein Doppelbesteuerungsabkommen mit Deutschland abgeschlossen hat. Zudem ist das Land wegen fehlender Mitgliedschaft in der OECD nicht an deren steuerliche Vorgaben gebunden. Ausgewählte libanesische Gesellschaften unterzieht der Verfasser demgemäß einem steuerlichen Rechtstypenvergleich.