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- Title
Der Leistungsfähigkeitsgedanke und die Entstrickung im Spiegel der europäischen Freizügigkeitsrechte – Wie leistungsfähig ist der wesentlich Beteiligte tatsächlich?
- Authors
Welling, Berthold
- Abstract
The article deals with the tax exit taxation and criticizes in particular the regulation of § 6 AStG. European case law influences national exit taxation and questions regarding the deferral of exit taxation and the proportional taxation are discussed. The discussion report on topic 1 of the 83rd Berlin Tax Dialogue deals with the non-consideration of contractual restrictions on shareholders' rights in the de-investment. A valuation adjustment is recommended in order to do justice to the actual ability to pay of the taxpayer.
- Subjects
OPTIMAL taxation; PROGRESSIVE taxation; DEFERRED tax; FREEDOM of movement; EUROPEAN law; INCOME tax laws; JUDGE-made law; TAX assessment; TAX administration &; procedure; TAXATION; EUROPEAN Union law; MONETARY policy
- Publication
FinanzRundschau, 2022, Vol 104, Issue 15, p689
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2022-1041505