Doppelbesteuerungsabkommen
18. Jun, 2008 | Autor: nkabo0 | Kategorie: AllgemeinDiese Abkommen zwischen zweier Länder soll bewirken, daß Steuerpflichtige ein und dasselbe Einkommen nicht in zwei Ländern gleichzeitig besteuern müßen. Ist eine Person z.B. in einem Land unbeschränkt steuerpflichtig und erzielt aus einer Immobilie in einem anderen Land Einkünfte aus Vermietung und Verpachtung, so müßte er die Einkünfte in beiden Ländern versteuern.
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