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StAbwG Steueroasen-Abwehrgesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
(1) Ein Staat oder ein Gebiet (Steuerhoheitsgebiet) ist im Sinne dieses Gesetzes nicht kooperativ, wenn das Steuerhoheitsgebiet eine der Voraussetzungen des § 4 Absatz 1, des § 5 Absatz 1 oder des § 6 erfüllt.
(2) Ansässig in einem nicht kooperativen Steuerhoheitsgebiet im Sinne dieses Gesetzes sind
- 1.
- natürliche Personen, wenn sie einen Wohnsitz (§ 8 der Abgabenordnung) oder ihren gewöhnlichen Aufenthalt (§ 9 der Abgabenordnung);
- 2.
- Körperschaften, Personenvereinigungen und Vermögensmassen, wenn sie einen Sitz (§ 11 der Abgabenordnung) oder ihren Ort der Geschäftsleitung (§ 10 der Abgabenordnung)
Quelle: BMJ
Import: