{"title":"Internationale Einkünfteabgrenzung: Verrechnungspreiskorrekturen bei einer Produktionsverlagerung auf eine Schwestergesellschaft – Anmerkungen zum BFH-Urteil v. 9.8.2023","authors":"Xaver Ditz","doi":"10.9785/isr-2024-130402","DOIUrl":"https://doi.org/10.9785/isr-2024-130402","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"5 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140354266","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}
{"title":"Vereinbarkeit von Steuervorbescheid mit Beihilferecht: Für mit dem Binnenmarkt unvereinbar erklärte Beihilfe – Pflicht zur Rückforderung der Beihilfe – Begriff ‚Vorteil‘ – Bestimmung des Referenzsystems","authors":"Sophia Piotrowski","doi":"10.9785/isr-2024-130407","DOIUrl":"https://doi.org/10.9785/isr-2024-130407","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"5 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140354949","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}
{"title":"Internationale Einkünfteabgrenzung: Anmerkungen zum BFH-Urt. v. 9.8.2023 – I R 54/19 aus Sicht von Herrn Dr. Michael Schwenke, BFH","authors":"Michael Schwenke","doi":"10.9785/isr-2024-130403","DOIUrl":"https://doi.org/10.9785/isr-2024-130403","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"42 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140356251","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}
{"title":"Wegzugsbesteuerung: Wegzugsbesteuerung bei einem Wegzug in die Schweiz und Freizügigkeit","authors":"D. Hummel","doi":"10.9785/isr-2024-130404","DOIUrl":"https://doi.org/10.9785/isr-2024-130404","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"20 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140352585","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}
Robert Polatzky, Roland Nonnenmacher, Niklas Gallenschütz
{"title":"BEPSMLIAnwG: „Von dem Wunsch geleitet“ - (Fast) ein Jahrzehnt vom Ende von BEPS 1.0 bis zumMultilateralen Instrument in Deutschland","authors":"Robert Polatzky, Roland Nonnenmacher, Niklas Gallenschütz","doi":"10.9785/isr-2024-130405","DOIUrl":"https://doi.org/10.9785/isr-2024-130405","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"22 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140356665","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}
Xaver Ditz, Carsten Quilitzsch, Alexander Spychalski
{"title":"Die Neufassung des AEAStG im Bereich der Hinzurechnungsbesteuerung","authors":"Xaver Ditz, Carsten Quilitzsch, Alexander Spychalski","doi":"10.9785/isr-2024-130302","DOIUrl":"https://doi.org/10.9785/isr-2024-130302","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":"82 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140087248","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}
{"title":"Wegzugsbesteuerung: Wegzugsbesteuerung bei einem Wegzug in die Schweiz und Freizügigkeit","authors":"Burkhard Binnewies, Eugen Mehlhaf","doi":"10.9785/isr-2024-130304","DOIUrl":"https://doi.org/10.9785/isr-2024-130304","url":null,"abstract":"","PeriodicalId":509628,"journal":{"name":"Internationale SteuerRundschau","volume":" 1170","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140091992","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}
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