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


  • Glowienka, Jens
  • Kudert, Stephan


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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  • Glowienka, Jens & Kudert, Stephan, 2013. "Die Auslösung der Hinzurechnungsbesteuerung durch beschränkt Steuerpflichtige und ihre skurrilen steuerlichen Folgen," Discussion Papers 337, European University Viadrina Frankfurt (Oder), Department of Business Administration and Economics.
  • Handle: RePEc:zbw:euvwdp:337

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    1. Da Costa, Newton & Goulart, Marco & Cupertino, Cesar & Macedo, Jurandir & Da Silva, Sergio, 2013. "The disposition effect and investor experience," Journal of Banking & Finance, Elsevier, vol. 37(5), pages 1669-1675.
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    3. Bing NMI1 Han & Mark Grinblatt, 2001. "The Disposition Effect and Momentum," Yale School of Management Working Papers ysm239, Yale School of Management.
    4. Terrance Odean, 1998. "Are Investors Reluctant to Realize Their Losses?," Journal of Finance, American Finance Association, vol. 53(5), pages 1775-1798, October.
    5. Kahneman, Daniel & Tversky, Amos, 1979. "Prospect Theory: An Analysis of Decision under Risk," Econometrica, Econometric Society, vol. 47(2), pages 263-291, March.
    6. Dirk Czarnitzk & Georg Stadtmann, 2005. "The disposition effect - empirical evidence on purchases of investor magazines," Applied Financial Economics Letters, Taylor and Francis Journals, vol. 1(1), pages 47-51, January.
    7. Eli Ofek & Matthew Richardson, 2003. "DotCom Mania: The Rise and Fall of Internet Stock Prices," Journal of Finance, American Finance Association, vol. 58(3), pages 1113-1138, June.
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