Dienstleistungsbetriebsstaette im Abkommensrecht - Bookswagon
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Dienstleistungsbetriebsstaette im Abkommensrecht

Dienstleistungsbetriebsstaette im Abkommensrecht


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About the Book

Der Autor behandelt die Betriebsstättenbegründung durch grenzüberschreitende Dienstleistungen nach der Betriebsstättendefinition in Art. 5 OECD-MA. Ein weiterer Schwerpunkt ist die Untersuchung der Alternativvorschrift einer echten Dienstleistungsbetriebsstätte im OECD-MK 2008 und mögliche Auswirkungen auf nationales Recht und Abkommensrecht.
About the Author: Matthias Ernst studierte Rechtswissenschaft an der Universität Augsburg und war dort Wissenschaftlicher Mitarbeiter am Lehrstuhl für Steuerrecht. Nach einer Tätigkeit als Strafrichter am Amtsgericht Neuburg a. d. Donau und Augsburg arbeitet er als Staatsanwalt in Augsburg.


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Product Details
  • ISBN-13: 9783631666234
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
  • Binding: Hardback
  • Height: 210 mm
  • No of Pages: 485
  • Series Title: Finanz- Und Steuerrecht in Deutschland Und Europa
  • Sub Title: Begriffsbestimmung, Abgrenzung und Analyse eines alternativen Betriebsstaettentatbestands
  • Width: 148 mm
  • ISBN-10: 3631666233
  • Publisher Date: 28 Sep 2015
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 32 mm
  • Weight: 838 gr


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Dienstleistungsbetriebsstaette im Abkommensrecht
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Dienstleistungsbetriebsstaette im Abkommensrecht
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