"Hauptbeschreibung Marcus Geuenich widmet sich dem in letzter Zeit kontrovers diskutierten Begriff abkommensrechtlicher Qualifikationskonflikte. Diese entstehen, wenn grenzüberschreitende Aktivitäten von den betroffenen Staaten unterschiedlich bewertet werden. Infolge dessen kann es zu einer Doppel-, aber auch zu einer Minder- oder Nichtbesteuerung von Einkünften kommen. Die vordergründige Ursache dieser Besteuerungsfolgen ist darin zu suchen, dass die zwischenstaatlichen Doppelbesteuerungsabkommen nicht immer aufeinander abgestimmte Regelungen enthalten und damit unterschiedliche Au."
Musterabkommen auf dem Gebiet der Steuern von Einkommen und Vermögen.
This is a placeholder reference for a CreativeWork entity, related to a WorldCat Entity. Over time, these references will be replaced with persistent URIs to VIAF, FAST, WorldCat, and other Linked Data resources.
Musterabkommen zur Vermeidung der Doppelbesteuerung der Nachlässe, Erbschaften und Schenkungen.
This is a placeholder reference for a CreativeWork entity, related to a WorldCat Entity. Over time, these references will be replaced with persistent URIs to VIAF, FAST, WorldCat, and other Linked Data resources.
This is a placeholder reference for a Place entity, related to a WorldCat Entity. Over time, these references will be replaced with persistent URIs to VIAF, FAST, WorldCat, and other Linked Data resources.
This is a placeholder reference for a Topic entity, related to a WorldCat Entity. Over time, these references will be replaced with persistent URIs to VIAF, FAST, WorldCat, and other Linked Data resources.
This is a placeholder reference for a Topic entity, related to a WorldCat Entity. Over time, these references will be replaced with persistent URIs to VIAF, FAST, WorldCat, and other Linked Data resources.
This is a placeholder reference for a Topic entity, related to a WorldCat Entity. Over time, these references will be replaced with persistent URIs to VIAF, FAST, WorldCat, and other Linked Data resources.
This is a placeholder reference for a Topic entity, related to a WorldCat Entity. Over time, these references will be replaced with persistent URIs to VIAF, FAST, WorldCat, and other Linked Data resources.
This is a placeholder reference for a Topic entity, related to a WorldCat Entity. Over time, these references will be replaced with persistent URIs to VIAF, FAST, WorldCat, and other Linked Data resources.
This is a placeholder reference for a Topic entity, related to a WorldCat Entity. Over time, these references will be replaced with persistent URIs to VIAF, FAST, WorldCat, and other Linked Data resources.
This is a placeholder reference for a Topic entity, related to a WorldCat Entity. Over time, these references will be replaced with persistent URIs to VIAF, FAST, WorldCat, and other Linked Data resources.
This is a placeholder reference for a Topic entity, related to a WorldCat Entity. Over time, these references will be replaced with persistent URIs to VIAF, FAST, WorldCat, and other Linked Data resources.
This is a placeholder reference for a Topic entity, related to a WorldCat Entity. Over time, these references will be replaced with persistent URIs to VIAF, FAST, WorldCat, and other Linked Data resources.
This is a placeholder reference for a Topic entity, related to a WorldCat Entity. Over time, these references will be replaced with persistent URIs to VIAF, FAST, WorldCat, and other Linked Data resources.
This is a placeholder reference for a Topic entity, related to a WorldCat Entity. Over time, these references will be replaced with persistent URIs to VIAF, FAST, WorldCat, and other Linked Data resources.
This is a placeholder reference for a Topic entity, related to a WorldCat Entity. Over time, these references will be replaced with persistent URIs to VIAF, FAST, WorldCat, and other Linked Data resources.
This is a placeholder reference for a Topic entity, related to a WorldCat Entity. Over time, these references will be replaced with persistent URIs to VIAF, FAST, WorldCat, and other Linked Data resources.