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Home > Law > Laws of specific jurisdictions > Taxation and duties law > Anzeigepflichten Bei Steuergestaltungen: (44 Rechtsordnung Und Steuerwesen)
Anzeigepflichten Bei Steuergestaltungen: (44 Rechtsordnung Und Steuerwesen)

Anzeigepflichten Bei Steuergestaltungen: (44 Rechtsordnung Und Steuerwesen)


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About the Book

"Aggressive Steuerplanung" und "missbrauchliche Steuergestaltungen" werden von Steuerverwaltungen weltweit als zentrales Problem bei der gleichmaigen Durchsetzung des Steuerrechts wahrgenommen. Als fiskalische Reaktion sind international Anzeigepflichten bei Steuergestaltungen auf dem Vormarsch, also die Verpflichtung von Steuerpflichtigen und/oder deren Beratern zum gesonderten Hinweis auf bestimmte als aggressiv bzw. missbrauchlich eingestufte Gestaltungen. Erst vor kurzem hat die OECD ihre Mitgliedstaaten dazu angeregt, uber entsprechende Regelungen nachzudenken. In Deutschland hat es im Jahre 2007 sogar einen ersten Gesetzgebungsversuch gegeben; das Vorhaben wurde zuruckgestellt, aber nicht vollig aufgegeben. Der Autor untersucht grundlegend, ob und unter welchen Bedingungen Anzeigepflichten bei Steuergestaltungen in Deutschland zweckmaig und rechtlich zulassig waren. Seine Untersuchung grundet auf einer umfassenden rechtsvergleichenden Analyse der bestehenden Regelungen in den USA, Kanada, Grobritannien, Sudafrika, Israel, Portugal und Irland sowie des deutschen und zweier franzosischer Gesetzesentwurfe. Hiervon ausgehend werden die verschiedenen Funktionen und Wirkungen von Anzeigepflichten dargestellt und auf ihre "Passfahigkeit" in Deutschland untersucht. Dazu werden die Anzeigepflichten in den bestehenden verfahrensrechtlichen und materiellen Kontext gesetzt, an den verfassungsrechtlichen und europarechtlichen Rahmenbedingungen gemessen sowie auf ihre teleologischen Implikationen fur das Vorgehen gegen "missbrauchliche" Gestaltungen analysiert. Wenn der deutsche Gesetzgeber das neuartige Instrument steuerlicher Anzeigepflichten wieder in die Hand nimmt, wird er - und wird die Praxis - um dieses Buch nicht herumkommen.


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Product Details
  • ISBN-13: 9783504380472
  • Publisher: Verlag Dr. Otto Schmidt
  • Publisher Imprint: Verlag Dr. Otto Schmidt
  • Language: German
  • Series Title: 44 Rechtsordnung Und Steuerwesen
  • ISBN-10: 3504380470
  • Publisher Date: 16 Nov 2012
  • Binding: Digital (delivered electronically)
  • No of Pages: 429


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