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Die Selbstndigkeitsfiktion der Betriebssttte

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Springer Nature
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N/A
Part Number
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GTIN
9783658228200
Condition
New
Product Description

In diesem Buch befasst sich Simon Schaz mit der Steuersubjektsqualitt der Betriebssttte und pldiert fr eine volle Verselbstndigung der Betriebssttte als eigenes Krperschaftsteuersubjekt. Hintergrund ist die Umsetzung des sogenannten Authorised OECD Approach (AOA), mit dem die OECD ein neues Konzept zur Betriebsstttengewinnaufteilung entworfen hat. Der Autor sieht das Konzept dieser gesetzgeberischen Umsetzung einer Selbstndigkeitsfiktion der Betriebssttte als unvollstndig an und erlutert die Forderung nach einer vollstndig eigenen Steuersubjektsqualitt der Betriebssttte.

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