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Fiskalische Immunitaet internationaler Organisationen und ihres Personals in der Bundesrepublik Deutschland (Instant Digital Access Code Only)
- Edition : 1st, 2018
- Author(s) : Nadine Schader
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Fiskalische Immunitaet internationaler Organisationen und ihres Personals in der Bundesrepublik Deutschland (Instant Digital Access Code Only)
- ISBN: 9783631741047
- SKU: 258511V
- Format: VitalSource eBook/PDF
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Dieses Buch beschäftigt sich mit den Rechtsgrundlagen, der Rechtfertigung, den historischen Phänomenen und der gewohnheitsrechtlichen Verpflichtung zur Gewährung von fiskalischen Immunitäten an internationale Organisationen und ihres Personals. Darüber hinaus vergleicht die Autorin die völkervertraglich gewährten Steuerbefreiungen von internationalen Organisationen und ihres Personals mit Sitz in Deutschland und setzt sich mit den Auswirkungen der Steuerbefreiungen im Rahmen der deutschen Besteuerung auseinander. Abschließend enthält das Werk rechtspolitische Regelungsvorschläge für eine vereinheitlichende Kodifikation der fiskalischen Immunitäten aller internationalen Organisationen und ihres Personals mit Sitz in Deutschland.