SKU: 45125063305

Internationales und Europäisches Steuerrecht

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Internationales und Europäisches SteuerrechtWer sich mit dem (deutschen) Steuerrecht beschftigt, kommt nicht mehr ohne Grundkenntnisse im Internationalen Steuerrecht aus. Hier setzt das vorliegende Lehrbuch an: Es fhrt in diejenigen Rechtsnormen und Verwaltungsvorschriften ein, die zu beachten sind, wenn ein steuerrechtlicher Sachverhalt Auslandsbeziehungen aufweist. Erlutert werden die Grundprinzipien und Strukturen des deutschen Internationalen Steuerrechts sowie des Europischen Steuerrechts.

Wer sich mit dem (deutschen) Steuerrecht beschäftigt, kommt nicht mehr ohne Grundkenntnisse im Internationalen Steuerrecht aus. Hier setzt das vorliegende Lehrbuch an: Es führt in diejenigen Rechtsnormen und Verwaltungsvorschriften ein, die zu beachten sind, wenn ein steuerrechtlicher Sachverhalt Auslandsbeziehungen aufweist. Erläutert werden die Grundprinzipien und Strukturen des deutschen Internationalen Steuerrechts sowie des Europäischen Steuerrechts. Dabei wird besonderer Wert auf Systematik und Verständlichkeit gelegt; viel wichtiger als Spezialwissen nämlich ist die sichere Beherrschung der großen Leitlinien. Dargestellt werden - unter besonderer Berücksichtigung des  Ertragsteuerrechts - die verschiedenen Arten  persönlicher und sachlicher Steuerpflichten , die  Konsequenzen der Begründung und Aufgabe steuerlicher Anknüpfungspunkte im Inland, das  deutsche Außensteuerrecht nebst den  Grundzügen von Verrechnungspreisen , das  Recht der Doppelbesteuerungsabkommen sowie das  Europäische Steuerrecht (mit Schwerpunkt auf den Grundfreiheiten und der Frage, wann eine nationale steuerliche Norm als gemeinschaftsrechtswidrig einzustufen ist).  50 in die systematische Darstellung eingearbeitete  Beispielsfälle stellen stets den praktischen Bezug her. 

EAN: 9783811489257
Farbverschnitt: Generell werden die Bücher ohne Farbverschnitt geliefert, auch wenn die Abbildungen einen Farbverschnitt zeigen.
Auflage: neu bearbeitete Auflage 2023, 23007
Erscheinungsjahr: 03.03.2023
Produktform: Kartoniert
Titel der Reihe: Müller C. F. Schwerpunkte##
Autoren: Haase, Florian
Auflage/Ausgabe: neu bearbeitete Auflage 2023
Seitenzahl/Blattzahl: 416
Keyword: Außensteuerrecht; Doppelbesteuerung; Ertragssteuerrecht; Europäisches Steuerrecht; Hinzurechnungsbesteuerung; Internationales Steuerrecht; Multilaterales Instrument; OECD-Musterabkommen; Recht der Doppelbesteuerungsabkommen; Steuerrecht; Verrechnungspreise
Fachschema: Europarecht~Internationales Recht / Europarecht~International (Recht)~Internationales Recht~Steuergesetz~Steuerrecht - Steuergesetz~International (Wirtschaft)
Bildungszweck: für die Hochschule
Fachkategorie: Internationales Steuerrecht
Thema: Verstehen
Text Sprache: ger
Verlag: Müller C.F., C.F. Müller
Länge: 238 mm
Breite: 174 mm
Höhe: 26 mm
Gewicht: 756 gr
Genre: Sozialwissenschaften/Recht/Wirtschaft
Herkunftsland: DEUTSCHLAND (DE)
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SKU: 45125063305

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Maria B.Porter
Battle Creek, US
★★★★★ 5
Lifesaver while recovering from rotator cuff surgery
This pillow was a lifesaver, it’s sturdy yet comfortable and can be used many different ways! Great price and size too! I like that when I opened it, there was no smell! If you’re looking for a wedge pillow, this one will do the job!!
WAS THIS REVIEW HELPFUL?YesReportShare
Reviewed in the United States on March 10, 2026
M
Verified Purchase
Mary M.
Chelsea, US
★★★★★ 4
It is a great wedge pillow, but takes time to get used to sleeping on your back
Color: Dark Grey & White, Size: Adjustable 9&12 Inch + 1 Head Pillow
I bought this for post-surgery, I had to sleep on my back. Nearly impossible as a lifelong side sleeper. It is memory foam, and it does seem to run hot. But after a couple of weeks, I'm adjusting to it. Back sleeping is best for saving your face from AM wrinkles and mascara smears all over pillows. (Yes I know, I should take off mascara before bed, but....). Now that I've adjusted to sleeping with it, it stays on my bed and I wake up without the creases on my face and neck! So if you are buying pre-surgery, buy in advance to adjust to a new style of sleeping! I'm keeping it!
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Reviewed in the United States on November 7, 2025
A
Verified Purchase
Allison
Omaha, US
★★★★★ 5
Its worth the purchase!
Color: Black, Size: Adjustable 9&12 Inch + 1 Head Pillow
Bought this pillow because Im dealing with both GERD and neck pain so I decided to order this and hope for the best thats being said Im so glad I did because its helped me a lot with both issues. Some extra comments: Its a little firm but not in a bad way and the head rest is comfy but I do wish I could bring it down lower.
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Reviewed in the United States on June 3, 2026
M
Verified Purchase
Mrs Collins (& occasionally Hubs)
Grantham, US
★★★★★ 3
Misleading: Pillow Itself Has Only TWO Configurations!! >:(
Color: Black, Size: Adjustable 9&12 Inch + 1 Head Pillow
I was sold on the 10-Option bit until I realized there are only 2 choices as far as flooping and flopping the pillow itself. It is 2 triangles, a large one and a small one. The large triangle IS THE SAME ANGLE ON EACH END. The small triangle IS ATTACHED TO THE CENTER OF THE LARGE TRIANGLE. That means no matter how you move the pillow itself, you're getting the EXACT SAME THING. Where YOU come in is where all these infinity "versatility" options are - whether you put it upright or whether you put it flat. That's it. All this I can read in bed! I can play on my laptop! I can watch TV! Yeah that's upright. Option 1. And all this I can put it under my legs! I can use it as a normal pillow as well! That's flat. Option 2. There is absolutely nothing special or different about this thing except the stupid pocket. Had they not made the triangle the same angles on the end, had they made a steep angle and a low angle and that center pillow detachable but still velcro - THEN there would have been more elevation options. But this, I was highly disappointed. It's like saying, My bed has 360 options! (because I can lay 360 different degrees around the bed) AND 360 MORE BECAUSE GUESS WHAT! I CAN LAY ON MY STOMACH 360 DIFFERENT DEGREES around the bed! Oh! And on my side 360 degree different ways! Wait I have a left and a right side - the OTHER side I can lay on it around the bed 360 different degrees as well! And sitting cross-legged on the bed 360 different degree directions as well! So. No. It's a firm memory foam pillow. You lay upright or lay down or you put it under your legs or on your lap. It changes 2 ways and you make it work 4 ways. That's it. Yes it smells but not too bad, not foul, just persistently. Like a light chemical smell but it didn't aggravate me (I get scent, etc. migraines). It self-inflated pretty fast. But as you can tell, I was not impressed with it in reality. :(
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Reviewed in the United States on May 3, 2026
T
Verified Purchase
TM Conway
Boise, US
★★★★★ 5
Helps my coughing
4.8 stars. This helps keep me sleeping at a good angle to prevent night coughing. Also, it's great for relaxing and watching tv in bed. I find that it is Goldilocks level firm - just enough to be supportive but soft enough for comfort. I wish I'd gotten the roll pillow now :-( It's hard to make my bed look "made" with this on it - no matter what color I get. I keep it on the side & out if sight til I need it. I do like the material & thankfully it's removable for cleaning, but I can tell it's going to wear with a lot, so I do wish it were easier to find more covers for it so I could have one on while washing one. Overall, I like this a lot. The only thing negative is that I can see that it will "pill" & fuzz up in places with more use. I do use this every night. One warning: As with any products like this that are suctioned close for packaging - be VERY careful. I always hold one corner of the plastic to open a little vent before I cut more to remove the pillow and let it "fluff". It would be easy to snip some of the fabric...
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Reviewed in the United States on October 3, 2025

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