Home > Law > Laws of specific jurisdictions > Taxation & duties law > "eigene/ tatsächliche wirtschaftliche Tätigkeit im Steuerrecht: Substanzanforderungen an ausländische Kapitalgesellschaften im Rahmen der §§ 8 Abs. 2 AStG, 50d Abs. 3 EStG und 42 AO
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"eigene/ tatsächliche wirtschaftliche Tätigkeit im Steuerrecht: Substanzanforderungen an ausländische Kapitalgesellschaften im Rahmen der §§ 8 Abs. 2 AStG, 50d Abs. 3 EStG und 42 AO

"eigene/ tatsächliche wirtschaftliche Tätigkeit im Steuerrecht: Substanzanforderungen an ausländische Kapitalgesellschaften im Rahmen der §§ 8 Abs. 2 AStG, 50d Abs. 3 EStG und 42 AO

          
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About the Book

Diplomarbeit aus dem Jahr 2013 im Fachbereich Jura - Steuerrecht, Note: 1,7, Universität Augsburg (Lehrstuhl für Steuerrecht, Finanzrecht und Öffentliches Recht der juristischen Fakultät), Sprache: Deutsch, Abstract: Die Frage, ob der Mensch von Natur aus gerne teilt oder nicht, ist wohl eine sehr weite. Was wir jedoch von den ersten geschichtlichen Aufzeichnungen bis zum heutigen Tag beobachten können ist, dass der Mensch eher ungerne (große) Teile seines Vermögens (sei es in Form von Ländereien, Naturalien oder Geldvermögen) ohne Gegenleistung hergibt. Umso erstaunlicher ist die Erkenntnis, dass die für einen jeden funktionierenden Staat überlebenswichtige "Steuer" in Deutschland auf genau diese ("Negativ-") Definition zurückgreift. Über die Frage, ob Steuern gezahlt werden sollen oder nicht, lässt sich schnell ein zustimmender Konsens finden. Bei der Folgefrage aber, wie viel Steuer gezahlt werden soll, scheiden sich die Gemüter seit je her. Dementsprechend spiegelt sich im Verhalten jedes Steuerpflichtigen weltweit der Versuch seine "Abgaben" möglichst gering zu halten. Während früher Teile des Vermögens versteckt und verschwiegen wurden, um sich dadurch ärmer zu stellen als man es in Wirklichkeit war, entwickelte sich dieser Trend bis zum heutigen Tag zu kuriosen Auswüchsen in Form von hoch komplexen "Steuersparmodellen". Dieses Streben wird in der Bundesrepublik Deutschland auch grundsätzlich anerkannt, denn kein Steuerpflichtiger ist verpflichtet, seine persönlichen Umstände so zu gestalten, dass ein Steueranspruch entsteht. Vielmehr steht es ihm frei, die Steuer zu vermeiden und eine Gestaltung zu wählen, die eine geringere Steuerbelastung nach sich zieht. So berichteten erst vor Kurzem wieder Medien über Konglomerate (auch sog. "Global Player"), die durch höchst komplizierte und aufwändige Gesellschaftsstrukturen das internationale Steuergefälle sowie die Rechtssysteme verschiedenster Länder auf der ganzen Welt ausnutzen, um die Steuerbelastung für das ei


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Product Details
  • ISBN-13: 9783656538295
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 110
  • Series Title: German
  • Sub Title: Substanzanforderungen an ausländische Kapitalgesellschaften im Rahmen der §§ 8 Abs. 2 AStG, 50d Abs. 3 EStG und 42 AO
  • Width: 148 mm
  • ISBN-10: 3656538298
  • Publisher Date: 11 Nov 2013
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Weight: 154 gr


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"eigene/ tatsächliche wirtschaftliche Tätigkeit im Steuerrecht: Substanzanforderungen an ausländische Kapitalgesellschaften im Rahmen der §§ 8 Abs. 2 AStG, 50d Abs. 3 EStG und 42 AO
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"eigene/ tatsächliche wirtschaftliche Tätigkeit im Steuerrecht: Substanzanforderungen an ausländische Kapitalgesellschaften im Rahmen der §§ 8 Abs. 2 AStG, 50d Abs. 3 EStG und 42 AO
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"eigene/ tatsächliche wirtschaftliche Tätigkeit im Steuerrecht: Substanzanforderungen an ausländische Kapitalgesellschaften im Rahmen der §§ 8 Abs. 2 AStG, 50d Abs. 3 EStG und 42 AO

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