Kompendium Internationales Steuerrecht

International tax law is on the move, and has even experienced eruptions in recent years. Driven by the ever-increasing globalisation of economic and personal relations, legislators are trying to keep pace. Complicated problems are often not easy to solve. The compendium deals with all the essential issues of international tax law - from the basics, to connecting factors of taxation, to combating tax evasion. It is intended to reflect the state of the art in all essential sub-areas. In line with the practical approach, the focus is on the viewpoint of the tax authorities and jurisdiction. It is intended to provide the reader with an instrument to familiarise himself with the essential topics in a reasonable amount of time and to identify possible solutions for practical questions. The team of authors consists of experts from the tax authorities, academia and the advisory and judicial communities. The work takes into account the comprehensive changes to essential regulations by the ATAD Implementation Act and by other essential innovations such as the Tax Haven Defence Act. Table of contents: Part One: Fundamentals. Part Two: Connecting factors of taxation. Part Three: Prevention of Double Taxation. Part Four: Individual forms of cross-border activity. Part Five: Preventing Tax Evasion. Part Six: Procedural Law in International Tax Law.