Der Ort des Unterlassens : die ursprungsbezogene Behandlung von Entgelten für Untätigkeit im internationalen Steuerrecht

Resource Information

The work Der Ort des Unterlassens : die ursprungsbezogene Behandlung von Entgelten für Untätigkeit im internationalen Steuerrecht 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, Books.

Label

Der Ort des Unterlassens : die ursprungsbezogene Behandlung von Entgelten für Untätigkeit im internationalen Steuerrecht

Creator

• Reimer, E

Subject

• OECD Model
• VAT
• income tax
• source of income
• tax treaty

Language

eng

Summary

As in many other areas of law - e.g. in criminal law - the omission to so something poses problems in the field of international taxation that cannot be solved with the principles of international tax law alone. The treatment of omissions therefore requires to deal with basic principles. These partly relate to the question to which extent an "omission" can constitute an "act", and partly to the specific tax problems of income that a taxpayer receives in compensation for an omission/for refraining from doing something (e.g. the waiting allowance granted in the case of contractual non-competition clauses, standstill premiums, stand-by payments, compensations paid for the setting aside of land). This doctoral thesis starts with a description of the income tax and VAT treatment of compensations for omissions under German tax law and under the income tax laws of selected other jurisdictions. In a second step, the treatment under tax treaties (on the basis of the OECD Model) is analysed, with an emphasis on the place where an act is omitted for treaty purposes

Geographic coverage

International

Index

no index present

Language note

German

Literary form

non fiction

Series statement

Münchener Universitätsschriften : Reihe der Juristischen Fakultät

Series volume

Band 186