Die Hinzurechnungsbesteuerung und der Antrag nach Art. 12 Abs. 3 DBA-USA (E) im Spannungsfeld zum AStG-Treaty-Override

Resource Information

The work Die Hinzurechnungsbesteuerung und der Antrag nach Art. 12 Abs. 3 DBA-USA (E) im Spannungsfeld zum AStG-Treaty-Override represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Die Hinzurechnungsbesteuerung und der Antrag nach Art. 12 Abs. 3 DBA-USA (E) im Spannungsfeld zum AStG-Treaty-Override

Creator

• Kühn, M.F
• Oertzen, C. von
• Weiss, B

Subject

• inheritance tax treaty
• trust
• treaty interpretation
• treaty override

Language

eng

Summary

The US double taxation agreement for inheritance and gift tax purposes contains in Art. 12 para. 3 a special application option for beneficiaries of a US trust or US state resident in Germany. The application causes German inheritance and gift tax to be brought forward in time and allows US inheritance tax to be credited. This article shows that the transfer of assets fictitious by the application is also of relevance for income and gift tax purposes and is not limited by the treaty override of para. 20 para. 1 AStG

Citation source

In: Internationales Steuerrecht. - München. - Vol. 29 (2020), no. 19 ; p. 743-748

Geographic coverage

• Europe
• International

Language note

German