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Deutsche Abkommenspolitik nach der Verhandlungsgrundlage 2013 by Gramer, Julia

Deutsche Abkommenspolitik nach der Verhandlungsgrundlage 2013

by Julia Gramer
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Book cover type: Paperback
  • ISBN13: 9783668402676
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 48
  • Original Price: USD 39.5
  • Language: German
  • Edition: 1. Auflage
  • Item Weight: 73 grams
  • BISAC Subject(s): Taxation

Studienarbeit aus dem Jahr 2016 im Fachbereich Jura - Steuerrecht, Note: 13,6, Ludwig-Maximilians-Universität München (Lehrstuhl für Deutsches, Europäisches und Internationales Steuerrecht und Öffentliches Recht), Veranstaltung: Schwerpunktseminar "Grundfragen des Internationalen Steuerrechts", Sprache: Deutsch, Abstract: "Ein Meilenstein der deutschen Abkommenspolitik" - zum Teil wird so die im Jahr 2013 veröffentlichte "Verhandlungsgrundlage für Doppelbesteuerungsabkommen im Bereich der Steuern vom Einkommen und Vermögen" bezeichnet. Doch ist der Verhandlungsgrundlage tatsächlich ein so hoher Stellenwert für die Abkommenspolitik Deutschlands beizumessen? Dieser Frage soll in der vorliegenden Arbeit nachgegangen werden. Die vermehrt internationale Aktivität von Unternehmen und die damit verknüpfte Kollision von Besteuerungsrechten der involvierten Staaten stellt Deutschland vor die Herausforderung, durch den Abschluss von Doppelbesteuerungsabkommen (DBA) die eigenen Interessen im Verhältnis zu den anderen Staaten zu wahren. Mit fast 100 DBA ist die Bundesrepublik einer der am besten vernetzten Staaten im Gebiet der Abkommen zur Vermeidung der Doppelbesteuerung. Ständig werden DBA revidiert, ersetzt und neu verhandelt. Seit einigen Jahren wurden die Stimmen lauter, die neben dem Musterabkommen der OECD ein eigenes deutsches Muster für kommende DBA forderten, das die deutsche Vertragspolitik vereinheitlichen und transparent werden lassen sollte. Drei Jahre nachdem die VG der Öffentlichkeit präsentiert wurde, soll nun eruiert werden, ob diese den Erwartungen an ein solches "Muster" gerecht wurde.

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