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Deutsches Tax Treaty Overriding

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Brand
Springer Nature
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N/A
Part Number
0
GTIN
9783658000585
Condition
New
Product Description

Grenzberschreitend ttige Wirtschaftssubjekte sehen sich in vielerlei Fllen einer Doppelbesteuerung ausgesetzt. Zur Vermeidung dieses wettbewerbsverzerrenden Zustandes existieren bilaterale Vertrge in Form von Doppelbesteuerungsabkommen (DBA). Als Gegenstck existiert in Deutschland seit mehr als 20 Jahren das Instrumentarium des so genannten Treaty Overriding, welches den Rechtszustand der einseitigen Abweichung von einem DBA beschreibt. Ronald Gebhardt beleuchtet das beraus facettenreiche Phnomen aus vlker-, verfassungs- und unionsrechtlicher Perspektive, beleuchtet erstmals auch die konomischen Implikationen und bietet eine vollumfngliche Gesamtsystematisierung.

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