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Der Knstler im internationalen Steuerrecht
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Globalisierung und Internationalisierung sind lngst mehr als nur Schlagworte. Auch das Steuerrecht muss sich zunehmend mit der Problematik der Besteuerung von international Ttigen beschftigen. Dabei muss zunchst geklrt werden, wo eine Ttigkeit ausgebt wird, ob der Steuerraum des in Betracht kommenden Steuergesetzes berhrt wird. Ariane Lucassen untersucht die Frage, wann die BRD das fr die steuerliche Erfassung eines internationalen Sachverhalts zustndige Land ist. Hierbei bezieht sie nicht alle Steuerarten ein, sondern nur die deutsche Einkommen- und Umsatzsteuer. Auerdem beschrnkt sie ihre Analyse auf den Musterfall eines international ttigen Knstlers.
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