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Die Auslösung der Hinzurechnungsbesteuerung durch beschränkt Steuerpflichtige und ihre skurrilen steuerlichen Folgen


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  • Glowienka, Jens
  • Kudert, Stephan
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    Die Hinzurechnungsbesteuerung nach §§ 7 bis 14 AStG setzt unter anderem eine Inländerbeherrschung voraus. Die ganz herrschende Meinung im Schrifttum zum Außensteuergesetz interpretiert Steuerinländer so, dass hierunter Steuerpflichtige im Sinne von § 1 Abs. 1 und 3 EStG fallen. Im Folgenden wird gezeigt, dass diese Interpretation des § 7 Abs. 1 AStG rechtssystematisch bedenklich ist und daraus zum Teil paradoxe Steuerwirkungen folgen. Die sich de lege lata ergebenden Problembereiche werden thesenartig herausgearbeitet. Diese sind der Widerspruch zum Territorialitätsprinzip, ein Arbitrageund Compliance-Problem, ein Jo-Jo-Problem sowie ein Zirkelproblem. Abschließend werden Vorschläge für eine de lege ferenda konsistente Besteuerung entwickelt. -- German CFC-rules according to section 7-14 AStG - Außensteuergesetz or International Transactions Taxations Tax Act - require amongst other a domestic control of the foreign entity. Most of the reference literature assumes that the domestic control can also be hold by persons only liable to fictitious unlimited taxation in Germany. It will be shown that this interpretation of section 7 (1) AStG is highly dubious. Following this interpretation also several paradox tax effects occur. The de lege lata arising problems will be shown in hypothesises: a contradiction to the territorial principle, an arbitrage and compliance problem, a yo-yo problem and a circular problem. Afterwards, suggestions for a de lege ferenda consistent taxation will be made.

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    Paper provided by European University Viadrina Frankfurt (Oder), Department of Business Administration and Economics in its series Discussion Papers with number 337.

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    Date of creation: 2013
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    Handle: RePEc:zbw:euvwdp:337

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