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Besteuerung von Personengesellschaften im Verhltnis USA Deutschland

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Springer Nature
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GTIN
9783790811773
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Product Description

Besteuerung von Personengesellschaften im Verhltnis USA-Deutschland untersucht die einkommensteuerliche Behandlung von Personengesellschaftsbeteiligungen nach dem DBA-USA. Behandelt werden Fragen der Einordnung (classification, Subjektqualifikation) der jeweiligen Gesellschaftsform im jeweils anderen Vertragsstaat. Ferner wird das US-Steuerregime fr Personengesellschaften dargestellt. Eingegangen wird einerseits auf die abkommensrechtliche Behandlung der Einknfte (Gewinnanteil und Sondervergtungen) bei gemeinsamer transparenter Besteuerung sowie fr den Fall eines Einordnungs-/Qualifikationskonflikts und der jeweils damit verbundenen Probleme. Der Autor schlgt eine generell verwendbare abkommensrechtliche Lsung vor.

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