DBA
SKU: 11361400276

DBA

Sale price$134.55 Regular price$149.50
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Description

DBADie Vermeidung der Doppelbesteuerung bei grenzberschreitenden Sachverhalten betrifft sowohl international ttige Unternehmen als auch einfache Grenzpendler. Daher hat die OECD fr alle Lebens und Geschftsbereiche mit internationalen Bezgen ein Musterabkommen entwickelt, das die Frage des Besteuerungsrechts der beteiligten Staaten regelt. Das Werk erlutert systematisch und umfassend die Artikel des aktuellen OECD Musterabkommens sowie unter

Die Vermeidung der Doppelbesteuerung bei grenzüberschreitenden Sachverhalten betrifft sowohl international tätige Unternehmen als auch einfache Grenzpendler. Daher hat die OECD für alle Lebens- und Geschäftsbereiche mit internationalen Bezügen ein Musterabkommen entwickelt, das die Frage des Besteuerungsrechts der beteiligten Staaten regelt. Das Werk erläutert systematisch und umfassend die Artikel des aktuellen OECD-Musterabkommens sowie unter Berücksichtigung des hierzu bestehenden, eigenen OECD-Musterkommentars nach einem einheitlichen Aufbau und bietet für alle auftretenden Fragen präzise und praxisrelevante Lösungen. Abgerundet wird die 3. Auflage des "Schönfeld/Ditz" durch grundlegende Ausführungen zur Systematik der Doppelbesteuerungsabkommen sowie Erläuterungen zu den Abweichungen der deutschen DBA vom OECD-Musterabkommen mit den wichtigsten Industrienationen. In den Anhängen werden zudem das EU-Amtshilfegesetz, das EU-Beitreibungsgesetz, das Tax Information Exchange-Agreement-Musterabkommen der OECD und das dt. Muster-DBA (DE-VG) kommentiert. Das Werk richtet sich insbesondere an die in internationalen Steuerfragen beratende Praxis

EAN: 9783504231118
Farbverschnitt: Generell werden die Bücher ohne Farbverschnitt geliefert, auch wenn die Abbildungen einen Farbverschnitt zeigen.
Auflage: 3., neu bearbeitete Auflage 2024, 24003
Erscheinungsjahr: 2024
Produktform: Leinen, Gebunden
Redaktion: Schönfeld, Jens & Ditz, Xaver
Auflage/Ausgabe: 3., neu bearbeitete Auflage 2024
Seitenzahl/Blattzahl: 2500
Keyword: DBA; Doppelbesteuerung; Doppelbesteuerungsabkommen; EU-Amtshilfegesetz; EU-Beitreibungsgesetz; Kommentar; Muster-DBA; OECD-MA; OECD-Musterabkommen; Systematik; Vermeidung; grenzüberschreitend; multilaterales Instrument
Fachschema: Abgabe - Abgabenordnung - AO~Besteuerung / Doppelbesteuerung~DBA~Doppelbesteuerung~Steuer / Doppelbesteuerung~International (Wirtschaft)~International (Recht)~Internationales Recht~Steuergesetz~Steuerrecht - Steuergesetz
Fachkategorie: Internationales Recht
Länge: 240 mm
Breite: 170 mm
Höhe: 64 mm
Gewicht: 2024 gr
Genre: Sozialwissenschaften/Recht/Wirtschaft
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SKU: 11361400276

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4.4 ★★★★★
Based on 569 reviews
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B
Verified Purchase
Brendan M.
Grantham, US
★★★★★ 5
The best phone holders for any car and any phone
Color: Dark Black, Size: 1 Pack
One of the best phone holders I’ve ever used! I’ve used this holder for about a year now and it is perfect for my phone; it’s durable and secure on any types of bumps, won’t mess up the angle whatsoever. It has a small hole on the bottom for charging phones. The installation is really easy; you just hook it on your vent which is great compared to other suction mounts. If this one ever breaks, I am sure to purchase the same one; super worth for money.
WAS THIS REVIEW HELPFUL?YesReportShare
Reviewed in the United States on May 24, 2026
C
Verified Purchase
Crabman
Chelsea, US
★★★★★ 5
Works well on 2003 Corvette.
Color: Carbon Fiber, Size: 2 Pack
I purchased these for usage in my 2003 Corvette convertible. As much as I enjoy the vehicle, they are extremely insufficient for storage. No "usable" built-in cup holder, no pockets and no flat area that can hold a cell phone. The console and glove box are not ideal in this day and age since the phones are used constantly. Enter these excellent little holders. They mount perfectly on the central vent in the dash. If you slide the bases as far as possible to each side and then tighten them down, the base will overlap the non-moving portion of the vent and keep the unit quite stable. I would suspect this is applicable for any vehicle that has the traditional flat vent fins. The holder has a hook that when fished into the vent, clasps over the back of one of the fins. By hooking the fin, once tightened down (careful not to over due this as the vents are just plastic) the installation is as stable as you can ask for vs any of those goofy clamp types that slide off quite easily, especially as they age and sun softens the pads. Benefit from my mistakes on those bad purchases and stay away from clamp mounts. If you have flat fin vents and are looking for a reliable means to mount a phone, this may be just right for you. Best of luck.
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Reviewed in the United States on April 23, 2026
M
Verified Purchase
Michele D.
Waukegan, US
★★★★★ 4
Good product, but...
Color: Dark Black, Size: 1 Pack
Easy to install. Like the product. The holder does not hold the phone position. It flops down alot.
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Reviewed in the United States on May 10, 2026
M
Verified Purchase
Mary
Draper, US
★★★★★ 5
The Perfect Phone Mount.
Color: Dark Black, Size: 1 Pack
It’s the perfect size, easy to install, and works perfectly. I have a 15 pro max iPhone, and it fits perfectly.
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Reviewed in the United States on May 14, 2026
D
Verified Purchase
Darth Fader
Boise, US
★★★★★ 5
Well built and removes cleanly.
Color: Dark Black, Size: 1 Pack
Seems to be very solid and it was a little bit tricky to get it located on the vent blade properly, though that might just be due to the vents shape in my Highlander. I really like that it can be easily moved from one vehicle to another if needed without leaving adhesive residue like my last mount did. The only concern I have is whether the vent blade will support the weight long term. Time will tell I guess. EDIT: This fits all of the vents on my 2011 Highlander great. On my 2022 Highlander it will only attach to the center vents and then just barely hooks on after angling the vent blades enough for the hooks to grab. Even then the mount only makes contact at the very top and bottom of the vent opening. It works, but I wouldn't recommend it as ideal.
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Reviewed in the United States on May 22, 2026

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