Title: Künftig dynamische Auslegung nach dem OECD-Musterkommentar durch die Finanzverwaltung gemäß BMF-Schreiben v. 19.4.2023, FR 2023, 680 — BMF veröffentlicht Nichtanwendungserlass zur ständigen BFH-Rechtsprechung.
Authors: Grotherr, Siegfried
Abstract: The Federal Ministry of Finance (BMF) has published a letter in which it prescribes the dynamic interpretation of the OECD Model Commentary (MK) by the tax authorities. This means that later changes to the OECD MK should also be applied to previously concluded double taxation agreements (DTAs). The Federal Fiscal Court (BFH) case law has mostly denied this so far. However, the BMF wants these changes to be taken into account. The article analyzes the new BMF letter and its effects.
Subjects: COLLEGE applications; JUDGE-made law; FEDERAL courts; ORGANISATION for Economic Co-operation & Development; STATUTORY interpretation; TAXATION; ARTISTS & models in art; STATES (Political subdivisions)
Publication: FinanzRundschau, 2023, Vol 105, Issue 14, p633
ISSN: 2567-4765
Publication type: Academic Journal
DOI: 10.9785/fr-2023-1051402

Künftig dynamische Auslegung nach dem OECD-Musterkommentar durch die Finanzverwaltung gemäß BMF-Schreiben v. 19.4.2023, FR 2023, 680 — BMF veröffentlicht Nichtanwendungserlass zur ständigen BFH-Rechtsprechung.

Grotherr, Siegfried