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Zinserträge: Besteuerung von Zinserträgen aus Schuldverschreibungen und Schuldtiteln – Zinsen, die von nicht im Inland ansässigen Einrichtungen geschuldet und gezahlt werden – Ungleichbehandlung nach dem Ort der Niederlassung der begebenden Einrichtung und der die betreffenden Zinsen zahlenden Einri 利息收入:债务证券和债务票据利息收入的征税 - 非居民实体应付和支付的利息 - 根据发行实体和支付有关利息的实体的营业地的不平等待遇 - 债务证券和债务票据利息收入的征税 - 债务证券和债务票据利息收入的征税 - 非居民实体利息收入的征税 - 债务证券和债务票据利息收入的征税 - 非居民实体利息收入的征税 - 债务证券和债务票据利息收入的征税 - 债务证券和债务票据利息收入的征税 - 非居民实体利息收入的征税
Pub Date : 2024-01-01 DOI: 10.9785/isr-2024-130109
Katharina Schlücke
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引用次数: 0
Objektive Vergleichbarkeit: Finale Verluste – objektive Vergleichbarkeit bei subject-to-tax und switch-over Klauseln 客观可比性:最终损失--课税条款和转换条款的客观可比性
Pub Date : 2024-01-01 DOI: 10.9785/isr-2024-130103
Anton Stoppek
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引用次数: 0
Begrenzung des Zinsabzugs und Dienstleistungen bei Finanztransaktionen – neuer § 1 Abs. 3 d, e AStG-E: wieder nur eine Konkretisierung des Fremdvergleichs? 对金融交易中利息扣除和服务的限制--新的第 1(3)d、e 条 AStG-E:同样只是正常交易原则的具体化?
Pub Date : 2024-01-01 DOI: 10.9785/isr-2024-130102
Stephan Rasch, Tanja Keser
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引用次数: 0
Titelei 扉页
Pub Date : 2024-01-01 DOI: 10.9785/isr-2024-frontmatter1301
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引用次数: 0
Wegzug von Kapitalgesellschaften: Beschränkung des Besteuerungsrechts beim Wegzug von Kapitalgesellschaften 公司搬迁:限制公司离境时的征税权
Pub Date : 2024-01-01 DOI: 10.9785/isr-2024-130106
Julian Schöbel
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引用次数: 0
期刊
Internationale SteuerRundschau
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