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Hinzurechnungsbesteuerung nach dem AStG by Anonymous

Hinzurechnungsbesteuerung nach dem AStG

by Anonymous
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Book cover type: Paperback
  • ISBN13: 9783656915393
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 24
  • Original Price: USD 25.5
  • Language: German
  • Edition: N/A
  • Item Weight: 46 grams
  • BISAC Subject(s): Taxation

Studienarbeit aus dem Jahr 2014 im Fachbereich Jura - Steuerrecht, Note: 1,0, Fachhochschule der Wirtschaft Paderborn, Sprache: Deutsch, Abstract: Unbeschränkt Steuerpflichtige können Einkünfte der inländischen Besteuerung dadurch entziehen, dass sie sie auf eine von ihnen beherrschte ausländische Gesellschaft verlagern. Ziel der Hinzurechnungsbesteuerung gemä 7 bis 14 AStG ist es, diese Verlagerung steuerlich rückgängig zu machen. Unbeschränkt Steuerpflichtigen werden die Einkünfte (Zwischeneinkünfte) ausländischer Gesellschaften (Zwischengesellschaften) entsprechend ihrer Beteiligung hinzugerechnet (Hinzurechnungsbetrag), wenn: 1. sie an einer ausländischen Kapitalgesellschaft beteiligt sind, 2. sie die Gesellschaft beherrschen, 3. die Gewinne nicht aufgrund aktiver Teilnahme am wirtschaftlichen Verkehr erzielt werden, 4. die Gesellschaft in sogenannten Niedrigsteuerländern residiert und 5. die Freigrenze nach 9 AStG überschritten wird. Die Hinzurechnung erfolgt als Kapitaleinkünfte im Rahmen einer sogenannten Ausschüttungsfiktion. Bei der Hinzurechnungsbesteuerung wird zwar die rechtliche Selbstständigkeit der ausländischen Gesellschaft anerkannt, sie führt jedoch zu einem steuerlichen Zugriff auf Gewinne der ausländischen Gesellschaft unabhängig von deren Ausschüttung. Mit anderen Worten wird für steuerliche Zwecke das Trennungsprinzip aufgehoben. Nach 20 Abs. 1 AStG haben die Vorschriften der Hinzurechnungsbesteuerung grundsätzlich Vorrang vor einem bestehenden DBA. [...]

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