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Die Trennung von Einknfteerzielung und Steuerschuldnerschaft

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Product Details

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783658213725
Condition
New
Product Description

Jrn Grosch betrachtet Steuertatbestnde, in denen eine Person Einknfte erzielt, eine andere Person jedoch Steuerschuldnerin wird, wie im Fall der Organschaft, der Mitunternehmerschaft, der Kommanditgesellschaft auf Aktien und Hinzurechnungstatbestnde des AStG ( 7 ff., 15 AStG). Der Autor zeigt, dass viele Probleme mit der Rechtstechnik einer Ergebniszurechnung zusammenhngen, die die Einknfteerzielung und Steuerschuldnerschaft trennt. Der Ergebniszurechnung stellt er Alternativen gegenber, die deren Probleme vermeiden. Darber hinaus werden Fragen der Trennung von Einknfteerzielung und Steuerschuldnerschaft im Abkommensrecht dargestellt und Lsungen dazu entwickelt.

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