Die Problembereiche und Zweifelsfragen bei der Umsetzung der Regelungen zur Bekämpfung von hybriden Gestaltungen
Overview & Synopsis
Section 4k EStG introduced rules to combat hybrid arrangements. Many important questions remain unanswered. Virginia Lepsien examines the questions of interpretation of § 4k EStG and critically questions whether the legislator has achieved its original goal with this legal norm. In doing so, she analyses undefined legal concepts and conflicts of norms with existing regulations. In addition, she discusses the inconsistencies of imported taxation and the taxpayer's duty to cooperate.
Indexed from repository: Directory of Open Access Books
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www.doabooks.org)
Document Information
| Document Title | Die Problembereiche und Zweifelsfragen bei der Umsetzung der Regelungen zur Bekämpfung von hybriden Gestaltungen |
|---|---|
| Author / Organization | Lepsien, Virginia |
| Subject & Discipline | combating hybrid structures |
| Categories | Open Access Books |
| Publication Year | 2024 |
| License / Rights | Open Access / Creative Commons |
| Resource Verification | Listed PDF (Verification Pending) |
| Original Host Website |
Directory of Open Access Books
(www.doabooks.org)
|
| File Format | application/pdf (Portable Document Format) |
| Language | EN |
| Catalog ID | DOC-90267 |
| Original Source Link | Visit Source Page on www.doabooks.org » |