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Hybride Gesellschaften im internationalen Steuerrecht

Hybride Gesellschaften im internationalen Steuerrecht

          
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About the Book

Die Relevanz des internationalen Steuerrechts nimmt im Zuge der weit fortgeschrittenen und weiterhin rasant voranschreitenden Globalisierung und der damit einhergehenden Erschließung neuer Märkte durch weltweit agierende Unternehmen stetig zu. Im Hinblick auf internationale Steuerplanung und Steuergestaltung können insbesondere sogenannte hybride Gesellschaften dienlich sein. Vor dem Hintergrund der Gefahr der Doppelbesteuerung gleicher Gewinne in gleich mehreren Staaten gilt es, die internationalen Strukturen mit Bedacht und Sorgfalt unter Beachtung des jeweiligen nationalen Steuerrechts und der bilateralen Verträge (Doppelbesteuerungsabkommen) zwischen den Staaten zu beachten. Besonders von Bedeutung ist hierbei die Einordnung der nationalen Organisation in das Abkommensrecht und die Einordnung dieser Einheit durch andere Staaten, vor allem Art. 1 Abs. 8 des Doppelbesteuerungsabkommens zwischen Deutschland und den USA; insbesondere vor dem Hintergrund der sog. check the box rule.
About the Author: Nikolay Herber, LL.M., wurde 1987 in Bad Soden-Salmünster geboren. Sein Studium zum Dipl. Finanzwirt (FH) schloss er in 2009 ab. Hierauf folgte ein Masterstudium an der renommierten Frankfurt School of Finance and Management, welches der Autor im Jahre 2011 erfolgreich mit dem LL.M. abschloss. Während des Studiums sammelte der Autor praktische Erfahrung im Bereich der Besteuerung von Kreditinstituten und Kapitalanlagegesellschaften.


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Product Details
  • ISBN-13: 9783955494438
  • Publisher: Bachelor + Master Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Weight: 77 gr
  • ISBN-10: 3955494438
  • Publisher Date: 22 Aug 2013
  • Height: 210 mm
  • No of Pages: 52
  • Series Title: German
  • Sub Title: Einordnung des Art. 1 Abs. 7 DBA-USA
  • Width: 148 mm


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