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StAbwG Steueroasen-Abwehrgesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
Aufwendungen aus Geschäftsvorgängen im Sinne des § 7 dürfen den Gewinn oder den Überschuss der Einnahmen über die Werbungskosten nicht mindern. Dies gilt nicht, soweit
- 1.
- die den Aufwendungen entsprechenden Erträge der unbeschränkten oder beschränkten Steuerpflicht nach den Vorschriften des Einkommensteuergesetzes, Körperschaftsteuergesetzes oder dieses Gesetzes unterliegen; oder
- 2.
- auf Grund der aus den Aufwendungen resultierenden Einnahmen ein Hinzurechnungsbetrag im Sinne des § 10 Absatz 1 Satz 1 des Außensteuergesetzes anzusetzen ist.
Quelle: BMJ
Import: