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Aktivittsklauseln in deutschen Doppelbesteuerungsabkommen

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Product Details

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783658048181
Condition
New
Product Description

Die von Deutschland in seinen Doppelbesteuerungsabkommen verwendeten Aktivittsklauseln fhren nicht selten beim Rechtsanwender zur Rechtsunsicherheit. Aus ihren unterschiedlichen Ausformungen resultieren Anwendungsschwierigkeiten sowie verfassungs- und europarechtliche Bedenken. Sie sind zum Teil nicht abgestimmt mit anderen Normen des deutschen (internationalen) Steuerrechts. Benedikt Christoph Lufer versucht, Ordnung in diesen Bereich zu bringen. Dabei zeigt er lndervergleichend auf, dass es mglich ist, die bestehenden Aktivittsklauseln zu vereinheitlichen und damit einen Gewinn an Rechtssicherheit zu erzielen. In einem Formulierungsvorschlag verarbeitet er die aufgezeigten Schwachstellen.

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