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Das Multilaterale Instrument im System des internationalen Steuerrechts: 49 (Finanz- und Steuerrecht in Deutschland und Europa)

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Book Details
Language
German
Publishers
Peter Lang; New edition (18 July 2024)
Weight
0.52 KG
Publication Date
18/07/2024
ISBN-10
3631908792
Pages
310 pages
ISBN-13
9783631908792
Dimensions
13.97 x 2.26 x 21.59 cm
SKU
9783631908792
Author Name
Jan Luis Lemli (Author)
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Das Multilaterale Instrument verheißt als mehrseitiges Umsetzungsabkommen des BEPS-Projekts einen Epochenumbruch im internationalen Steuerrecht. Im System des internationalen Steuerrechts stellt das Multilaterale Instrument eine neue Koordinationsebene dar, die eine rechtliche, institutionelle und funktionelle Transformationswirkung aufweist.

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