Pub Date : 2018-12-31DOI: 10.9785/9783504385590-001
{"title":"Vorwort","authors":"","doi":"10.9785/9783504385590-001","DOIUrl":"https://doi.org/10.9785/9783504385590-001","url":null,"abstract":"","PeriodicalId":155690,"journal":{"name":"Internationale Geschäftstätigkeiten in der Nach-BEPS-Welt","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114763762","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-31DOI: 10.9785/9783504385590-011
Jürgen Lüdicke
{"title":"Anzeigepflichten bei Steuergestaltungen","authors":"Jürgen Lüdicke","doi":"10.9785/9783504385590-011","DOIUrl":"https://doi.org/10.9785/9783504385590-011","url":null,"abstract":"","PeriodicalId":155690,"journal":{"name":"Internationale Geschäftstätigkeiten in der Nach-BEPS-Welt","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130686956","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-31DOI: 10.9785/9783504385590-014
Jürgen Lüdicke
{"title":"Steuerliche Risiken der Ausweitung des Betriebsstättenbegriffs und das Multilaterale Instrument zur Modifikation bilateraler Doppelbesteuerungsabkommen","authors":"Jürgen Lüdicke","doi":"10.9785/9783504385590-014","DOIUrl":"https://doi.org/10.9785/9783504385590-014","url":null,"abstract":"","PeriodicalId":155690,"journal":{"name":"Internationale Geschäftstätigkeiten in der Nach-BEPS-Welt","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129015369","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-31DOI: 10.9785/9783504385590-fm
{"title":"Frontmatter","authors":"","doi":"10.9785/9783504385590-fm","DOIUrl":"https://doi.org/10.9785/9783504385590-fm","url":null,"abstract":"","PeriodicalId":155690,"journal":{"name":"Internationale Geschäftstätigkeiten in der Nach-BEPS-Welt","volume":"80 5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130766437","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-31DOI: 10.9785/9783504385590-005
Jürgen Lüdicke
{"title":"Aktuelle Rechtsprechung des I. Senats zum Internationalen Steuerrecht","authors":"Jürgen Lüdicke","doi":"10.9785/9783504385590-005","DOIUrl":"https://doi.org/10.9785/9783504385590-005","url":null,"abstract":"","PeriodicalId":155690,"journal":{"name":"Internationale Geschäftstätigkeiten in der Nach-BEPS-Welt","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132973366","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-31DOI: 10.9785/9783504385590-013
MinDirig Martin Kreienbaum
{"title":"Das Multilaterale Instrument zur Modifikation bilateraler Doppelbesteuerungsabkommen","authors":"MinDirig Martin Kreienbaum","doi":"10.9785/9783504385590-013","DOIUrl":"https://doi.org/10.9785/9783504385590-013","url":null,"abstract":"","PeriodicalId":155690,"journal":{"name":"Internationale Geschäftstätigkeiten in der Nach-BEPS-Welt","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128644034","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-31DOI: 10.9785/9783504385590-008
Hubertus Baumhoff
{"title":"Country-by-Country Reporting","authors":"Hubertus Baumhoff","doi":"10.9785/9783504385590-008","DOIUrl":"https://doi.org/10.9785/9783504385590-008","url":null,"abstract":"","PeriodicalId":155690,"journal":{"name":"Internationale Geschäftstätigkeiten in der Nach-BEPS-Welt","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127536981","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-31DOI: 10.9785/9783504385590-010
Christine Osterloh-Konrad
{"title":"Anzeigepflichten bei Steuergestaltungen","authors":"Christine Osterloh-Konrad","doi":"10.9785/9783504385590-010","DOIUrl":"https://doi.org/10.9785/9783504385590-010","url":null,"abstract":"","PeriodicalId":155690,"journal":{"name":"Internationale Geschäftstätigkeiten in der Nach-BEPS-Welt","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129417435","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-31DOI: 10.9785/9783504385590-012
Daniel Sennewald
{"title":"Steuerliche Risiken der Ausweitung des Betriebsstättenbegriffs","authors":"Daniel Sennewald","doi":"10.9785/9783504385590-012","DOIUrl":"https://doi.org/10.9785/9783504385590-012","url":null,"abstract":"","PeriodicalId":155690,"journal":{"name":"Internationale Geschäftstätigkeiten in der Nach-BEPS-Welt","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123943590","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-31DOI: 10.9785/9783504385590-007
Jürgen Lüdicke
{"title":"Wird § 1 AStG noch durch Doppelbesteuerungsabkommen begrenzt?","authors":"Jürgen Lüdicke","doi":"10.9785/9783504385590-007","DOIUrl":"https://doi.org/10.9785/9783504385590-007","url":null,"abstract":"","PeriodicalId":155690,"journal":{"name":"Internationale Geschäftstätigkeiten in der Nach-BEPS-Welt","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114800210","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}