Zwischenstaatliche Amts- Und Rechtshilfe by Patricia Catherine Till
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Zwischenstaatliche Amts- Und Rechtshilfe

Zwischenstaatliche Amts- Und Rechtshilfe


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About the Book

In den beiden zurückliegenden Jahrzehnten hat die steuerlich induzierte Kapitalflucht ein steigendes Ausmaß angenommen, weil zahlreiche Nachbarstaaten Steueroasen für ausländisches Fluchtkapital geschaffen haben oder - wie Deutschland - durch einen Verzicht auf Quellenabzugssteuern für bestimmte inländische Zinserträge begünstigen. Die Arbeit widmet sich einem Vergleich der Kapitalertragsbesteuerung in wichtigen Nachbarländern der Bundesrepublik (Frankreich, Schweiz, Liechtenstein, Österreich, Luxemburg und Großbritannien). Sie beschränkt sich bewußt auf den Aspekt der Benachrichtigungspflichten dieser Staaten untereinander bezüglich der ausländischen Kapitalerträge von Gebietsfremden und behandelt in diesem Zusammenhang die unterschiedliche Besteuerung von Kapitalerträgen sowie die unterschiedliche Reichweite der Bankgeheimnisse. In einem einführenden Teil werden zusätzlich die unterschiedlichen Steuerbelastungen dargestellt, die Kapitalbewegungen auslösen. Die Untersuchung fördert große Unterschiede in der Erfassungstechnik wie auch in den Auskunftspflichten und Bankgeheimnissen zutage.
About the Author: Die Autorin: Patricia Catherine Till wurde 1971 in Stuttgart geboren. Von 1991 bis 1996 studierte sie Rechtswissenschaften an der Universität in Giessen. Von 1997 bis 1999 war sie Rechtsreferendarin am Landgericht Stuttgart. Parallel dazu promovierte sie bei Prof. Dr. Friedrich von Zezschwitz, Lehrstuhl für Öffentliches Recht und Steuerrecht an der Universität Giessen. Seit 1999 ist sie für die Ernst & Young AG in Stuttgart tätig. Promotion 2000.


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Product Details
  • ISBN-13: 9783631363850
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Publisher Imprint: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Weight: 360 gr
  • ISBN-10: 3631363850
  • Publisher Date: 09 Aug 2000
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 230
  • Series Title: Europaeische Hochschulschriften Recht
  • Sub Title: Kapitalertragsteuer Im Europaeischen Vergleich
  • Width: 148 mm


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Zwischenstaatliche Amts- Und Rechtshilfe
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