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Staatsangehoerigkeit im nationalen und internationalen Steuerrecht (Instant Digital Access Code Only)
- Edition : 1st, 2012
- Author(s) : Nadia Petersen
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Staatsangehoerigkeit im nationalen und internationalen Steuerrecht (Instant Digital Access Code Only)
- ISBN: 9783631625224
- SKU: 256326V
- Format: VitalSource eBook/PDF
- Instant Access!
Die Arbeit untersucht den aktuell bestehenden rechtlichen Rahmen zur Anwendung des steuerlichen Nationalitätsprinzips und die Bedeutung der Staatsangehörigkeit im deutschen Steuerrecht. Dabei stellt die Autorin die verfassungsrechtlichen, (allgemeinen) völkerrechtlichen, abkommensrechtlichen und europarechtlichen Schranken der Anknüpfung der Steuerpflicht an die Staatsangehörigkeit dar und diskutiert die zu erwartenden Aufsichts- und Vollzugsdefizite bei der praktischen Umsetzung dieser Anknüpfung.