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Die verfahrensrechtliche Umsetzung internationaler Verständigungsvereinbarungen (§ 175a AO) (Bochumer Schriften zum Steuerrecht) (German Edition)

Susanne Stiewe




[PDF.jd18] Die verfahrensrechtliche Umsetzung internationaler Verständigungsvereinbarungen (§ 175a AO) (Bochumer Schriften zum Steuerrecht) (German Edition)

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 |  2011-03-04 | Original language:German | PDF # 1 |  8.50 x1.06 x5.94l,.0 | File type: PDF | 354 pages

||About the Author|Susanne Stiewe, Dipl. Finanzwirtin (FH), bis 2002 Steuerinspektorin; Jurastudium an der Universität Münster; 2002-2004 Wissenschaftliche Mitarbeiterin am Lehrstuhl für Steuerrecht der Universität Bochum; Referendariat beim La

Alle deutschen Doppelbesteuerungsabkommen (DBA) enthalten Artikel zum Verständigungsverfahren. Es soll Besteuerungskonflikte lösen, die trotz DBA-Kollisionsregeln verbleiben, z. B. wegen ungleicher Auslegung der DBA. Das Verständigungsverfahren bleibt auf völkerrechtlicher Ebene, ohne den Vollzug im Verhältnis zwischen Bürger und Staat zu regeln. Diese «Achillesferse» soll § 175a AO verfahrensrechtlich absichern. Die Autorin...

You easily download any file type for your device.Die verfahrensrechtliche Umsetzung internationaler Verständigungsvereinbarungen (§ 175a AO) (Bochumer Schriften zum Steuerrecht) (German Edition)   |  Susanne Stiewe. A good, fresh read, highly recommended.

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