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Katharina Goldberg
Rechtsanwendungsprozesse im internationalen Steuerrecht [PDF ebook]
Eine Analyse von Qualifikationskonflikten anhand der strukturierenden Rechtslehre

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Couverture du Katharina Goldberg: Rechtsanwendungsprozesse im internationalen Steuerrecht (PDF)

Basierend auf der strukturierenden Rechtslehre entwickelt die Autorin ein Modell, das den tat-sächlichen Vorgang der Rechtsanwendung prozesshaft abbildet. Ein Fokus liegt dabei darauf, die den Rechtsanwendungsprozess beeinflussenden Faktoren in den unterschiedlichen Stadien zu identifizieren. Zugleich wird beispielhaft das Problem der Qualifikationskonflikte aus dem internationalen Steuerrecht vorgestellt. Dieses Problem, bei dem zwei Rechtsanwender zu unterschiedlichen Ergebnissen ihrer Rechtsanwendungsprozesse kommen, wird mit dem entwickelten Modell beleuchtet. Exemplarisch werden die Rechtsanwendungsprozesse bei einzelnen Qualifikationskonflikten konkret anhand des Modells analysiert.

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Langue Allemand ● Format PDF ● ISBN 9783748909453 ● Taille du fichier 2.5 MB ● Maison d’édition Nomos Verlag ● Lieu Baden-Baden ● Pays DE ● Publié 2021 ● Édition 1 ● Téléchargeable 24 mois ● Devise EUR ● ID 7867367 ● Protection contre la copie Adobe DRM

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