{"title":"Keine Entnahmetatbestand nach § 4 Abs. 1 Satz 3 EStG bei bloßer Änderung eines DBA (sog. passive Entstrickung)","authors":"","doi":"10.9785/fr-2023-1052210","DOIUrl":null,"url":null,"abstract":"","PeriodicalId":507582,"journal":{"name":"FinanzRundschau","volume":"95 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"FinanzRundschau","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.9785/fr-2023-1052210","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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