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Berechnungsformel des Steuerabkommens Österreich - Schweiz

Berechnungsformel des Steuerabkommens Österreich - Schweiz


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About the Book

Studienarbeit aus dem Jahr 2013 im Fachbereich Jura - Steuerrecht, Note: Sehr gut, Universität Wien (Institut für Finanzrecht), Sprache: Deutsch, Abstract: Seit jeher ist der Finanzplatz Schweiz mit seinem wohlbehüteten Bankgeheimnis ein Zufluchtsort für Steuerhinterziehung unter dem Schutzmantel der Anonymität. Doch die der gesetzwidrigen Steuerverkürzung Vorschub leistende Schweiz steht bereits ebenso lang unter Beobachtung der um ihre Steuerannahmen geprellten Länder. Im Angesicht der weltweit spürbaren Banken- und mittlerweile Staatsschuldenkrise kämpfen Staaten um jeden Euro und jeden Cent. Wenn Steuererhöhungen und Sparmaßnahmen nicht mehr ausreichen, müssen weitere Möglichkeiten der Kapitalbeschaffung genutzt werden. So kam die Steuerflucht in die Schweiz in vielen europäischen Staaten wieder auf den Diskussionstisch, beispielsweise in England, in Deutschland und auch in Österreich. So verhandelten vorgenannte Staaten mit der Schweiz entsprechende Steuerabkommen, welche die Abgeltung des in der Vergangenheit unversteuerten Kapitals einerseits und die automatische Besteuerung von künftigen Kapitalerträgen andererseits bewirken sollten. Während das zwischen Deutschland und der Schweiz ausgehandelte Steuerabkommen im deutschen Vermittlungsausschuss von Bund und Ländern scheiterte, ist das am 13.4.2012 zwischen der Republik Österreich und der Schweizerischen Eidgenossenschaft unterzeichnete Steuerabkommen zum 1.1.2013 in Kraft getreten. Mit dem Steuerabkommen "... soll durch bilaterale Zusammenarbeit der Vertragsstaaten die effektive Besteuerung der betroffenen Personen in der Republik Österreich sichergestellt werden." Die vorliegende Seminararbeit gibt einen detaillierten Einblick in die Berechnungsformel des Steuerabkommens Österreich - Schweiz zur Ermittlung der Einmalzahlung im Rahmen einer anonymen Abgeltung.
About the Author: Wirtschaftsjurist Adrian Hell wurde 1982 in München geboren und studierte nach einer kaufmännischen Ausbildung in München und Wien Wirtschaftsrecht sowie Europäisches und Internationales Wirtschaftsrecht. Adrian Hell ist nunmehr bei einem multinationalen Industriekonzern tätig und promoviert außerdem an der Rechtswissenschaftlichen Fakultät der Universität Wien.


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Product Details
  • ISBN-13: 9783656372912
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3656372918
  • Publisher Date: 26 Apr 2013
  • Height: 210 mm
  • No of Pages: 34
  • Series Title: German
  • Weight: 109 gr


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