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Dreiecksverhaeltnisse im Internationalen Steuerrecht unter Beteiligung doppelt ansaessiger Kapitalgesellschaften (Instant Digital Access Code Only)
- Edition : 1st, 2011
- Author(s) : Olaf Thiessen
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Dreiecksverhaeltnisse im Internationalen Steuerrecht unter Beteiligung doppelt ansaessiger Kapitalgesellschaften (Instant Digital Access Code Only)
- ISBN: 9783631603338
- SKU: 256086V
- Format: VitalSource eBook/PDF
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Steuerrechtlich doppelt ansässige Gesellschaften unterliegen in zwei Staaten der unbeschränkten Steuerpflicht und sind besonders auf Vorschriften zur Vermeidung von Mehrfachbesteuerung angewiesen. Bestehende Vorschriften verursachen jedoch besondere Probleme, vor allem in Dreieckssachverhalten. In diesem Buch werden daher die Anwendbarkeit unilateraler deutscher Vorschriften und von Doppelbesteuerungsabkommen auf doppelt ansässige Gesellschaften untersucht. Verbleibende Doppelbesteuerung sowie möglicher Missbrauch werden aufgezeigt. Die Untersuchung zeigt, dass bestehende Vorschriften für eine Lösung dieser Probleme nur wenig ergänzt werden müssen. Vor dem Hintergrund neuer gesellschaftsrechtlicher Entwicklungen in Deutschland und Europa sollten Staaten doppelt ansässige Gesellschaften nicht mehr pauschal unter Missbrauchsverdacht stellen.