Die erweiterte beschrnkte Steuerpflicht nach 2 AStG im Licht der europischen Grundfreiheiten

Since its introduction in 1972, the Foreign Tax Act primarily serves to prevent tax evasion. The legislator pursues this goal, among other things, through § 2 AStG. The extended limited tax liability outlined therein is considered complex and ambiguous. In addition to legal uncertainty regarding the interpretation of the factual criteria, § 2 AStG also raises fundamental questions about its compliance with constitutional and European legal provisions. The aim of this work is to contribute to the interpretation of the norm in light of the difficulties in interpretation and the resulting legal uncertainty regarding the application of the factual criteria and legal consequences of § 2 AStG. To this end, the extended limited tax liability is placed in the context of the requirements of the internal market. It will be explained whether and to what extent the design of § 2 AStG is systematically aligned with European law and its influences on the direct tax law of the member states.