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Qualifikationskonflikte im Internationalen Steuerrecht
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Diana Beck beschftigt sich mit Qualifikationskonflikten, die sich durch Auslegung und Anwendung der Doppelbesteuerungsabkommen ergeben. Die Autorin systematisiert diese Qualifikationskonflikte und zeigt die Folgen auf, welche sich in einer nicht verhinderten Doppelbesteuerung oder in einer Minderbesteuerung konkretisieren. Schlielich entwickelt sie Lsungsvorschlge, um diesen Besteuerungsfolgen entgegenzuwirken.
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