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

Listed author(s):
  • Glowienka, Jens
  • Kudert, Stephan
Registered author(s):

    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.

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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
    Handle: RePEc:zbw:euvwdp:337
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