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EStG Einkommensteuergesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
1Aufwendungen dürfen nicht als Sonderbetriebsausgaben abgezogen werden, soweit sie auch die Steuerbemessungsgrundlage in einem anderen Staat mindern.2Satz 1 gilt nicht, soweit diese Aufwendungen Erträge desselben Steuerpflichtigen mindern, die bei ihm sowohl der inländischen Besteuerung unterliegen als auch nachweislich der tatsächlichen Besteuerung in dem anderen Staat.
Quelle: BMJ
Import: