Abkommensrechtliche Methoden zur Vermeidung und Beseitigung - download pdf or read online

By Dominika Domorakova

Studienarbeit aus dem Jahr 2012 im Fachbereich Jura - Steuerrecht, notice: thirteen, Ludwig-Maximilians-Universität München, Sprache: Deutsch, summary: Diese Arbeit verschafft einen Überblick über die Techniken und Methoden zur Vermeidung und Beseitigung einer mehrfachen Besteuerung bei grenzüberschreitenden Sachverhalten. Die Arbeit befasst sich ausschließlich mit abkommensrechtlichen Methoden (Freistellungs- und Anrechnungsmethode). Die Theorie wird anhand von Beispielen veranschaulicht.

Die vorliegende Arbeit befasst sich im Folgenden mit der Gestaltung, den Besonderheiten und den problematischen Aspekten dieser beiden Methoden. Zunächst wird jedoch das Phänomen der Doppelbesteuerung kurz erläutert. Anschließend folgen die Darstellung der einzelnen Methoden und schließlich ein Vergleich ebenjener miteinander.

Die Arbeit befasst sich ausschließlich mit den im Abkommensrecht verwendeten Methoden und ist grundsätzlich allgemein gehalten. Die Darstellung der Praxis der verschiedenen Staaten würde den vorgegebenen Umfang der Arbeit deutlich überschreiten, weil die Praxis variiert und vielfältig ist. Deshalb wird vorliegend lediglich deutschen Besonderheiten in gebotener Kürze Rechnung getragen.

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Abkommensrechtliche Methoden zur Vermeidung und Beseitigung der Doppelbesteuerung: Anhand von Beispielen (Aus der Reihe: e-fellows.net stipendiaten-wissen) (German Edition) by Dominika Domorakova


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