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US-amerikanische Subpart F-legislation und deutsche Hinzurechnungsbesteuerung

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Springer Nature
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9783658071974
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Um eine knstliche Gewinnverlagerung ins steuerlich gnstigere Ausland zu vermeiden, haben die USA 1962 sog. controlled foreign company rules in ihr Steuerrecht eingefhrt. Diese waren Vorbild des deutschen Gesetzgebers bei der Gestaltung der 7-14 AStG, welche in der steuerlichen Praxis und der Literatur seit ihrer Einfhrung auf betrchtliche Kritik stoen. Julia Trennheuser verfolgt erstmals den Ursprung dieser Kritik und weist nach, dass sich die Probleme der 7-14 AStG aus ihrer Orientierung an der US - Vorschrift ergeben.

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