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Combating the misuse of letterbox companies

Zitiervorschlag:
Martin A. Meyer
,
Stefan Quaderer
,
,
,
Bekämpfung der missbräuchlichen Nutzung von Briefkastenfirmen
,
in zsis)
2
/
2022
,
A
7
,
N
 [...]
(abrufbar unter: publ.zsis.ch/A
7
-
2022
)
Erstpublikation:
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<div id="ftn1"> <p><a title="" href="#_ftnref1" name="_ftn1"><sup>01</sup></a>&nbsp;<a href="https://ec.europa.eu/taxation_customs/taxation-1/unshell_en" target="_blank" rel="noopener">European Commission, Unshell</a> online abgerufen am 17.05.2022 unter <a href="https://ec.europa.eu/taxation_customs/taxation-1/unshell_en" target="_blank" rel="noopener">https://ec.europa.eu/taxation_customs/taxation-1/unshell_en</a>.</p> </div> <div id="ftn2"> <p><sup><a title="" href="#_ftnref2" name="_ftn2">02</a></sup>&nbsp;<a href="https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/12999-Tax-avoidance-fighting-the-use-of-shell-entities-and-arrangements-for-tax-purposes_en" target="_blank" rel="noopener">European Commission, Tax avoidance</a> online abgerufen am 17.05.2022 unter <a href="https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/12999-Tax-avoidance-fighting-the-use-of-shell-entities-and-arrangements-for-tax-purposes_en" target="_blank" rel="noopener">https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/12999-Tax-avoidance-fighting-the-use-of-shell-entities-and-arrangements-for-tax-purposes_en</a>.</p> </div> <div id="ftn3"> <p><sup><a title="" href="#_ftnref3" name="_ftn3">03</a></sup>&nbsp;<a href="https://op.europa.eu/de/publication-detail/-/publication/3bde96c5-6341-11ec-9136-01aa75ed71a1/language-de" target="_blank" rel="noopener">Europ&auml;ische Kommission, Vorschlag f&uuml;r eine Richtlinie des Rates zur Festlegung von Vorschriften zur Verhinderung der missbr&auml;uchlichen Nutzung von Briefkastenfirmen f&uuml;r Steuerzwecke und zur &Auml;nderung der Richtlinie 2011/16/EU, S. 1 f</a> (zit. EU-Kommission, Vorschlag RL-E).</p> </div> <div id="ftn4"> <p><sup><a title="" href="#_ftnref4" name="_ftn4">04</a></sup> <a href="https://ec.europa.eu/commission/presscorner/detail/de/ip_21_7027" target="_blank" rel="noopener">Europ&auml;ische Kommission, Faire Besteuerung</a> online abgerufen am 17.05.2022 unter <a href="https://ec.europa.eu/commission/presscorner/detail/de/ip_21_7027">https://ec.europa.eu/commission/presscorner/detail/de/ip_21_7027</a> (zit. EU-Kommission, Faire Besteuerung).</p> </div> <div id="ftn5"> <p><sup><a title="" href="#_ftnref5" name="_ftn5">05</a></sup> <a href="https://www.oecd.org/fr/ctp/glossaryoftaxterms.htm#L" target="_blank" rel="noopener">OECD, glossary of tax terms</a> online abgerufen am 17.05.2022 unter <a href="https://www.oecd.org/fr/ctp/glossaryoftaxterms.htm#L" target="_blank" rel="noopener">https://www.oecd.org/fr/ctp/glossaryoftaxterms.htm#L</a>.</p> </div> <div id="ftn6"> <p><sup><a title="" href="#_ftnref6" name="_ftn6">06</a></sup>&nbsp;<a href="https://www.fatf-gafi.org/media/fatf/documents/reports/FATF-Egmont-Concealment-beneficial-ownership.pdf" target="_blank" rel="noopener">FATF, Verheimlichung von wirtschaftlichem Eigentum</a> online abgerufen am 17.05.2022 unter <a href="https://www.fatf-gafi.org/media/fatf/documents/reports/FATF-Egmont-Concealment-beneficial-ownership.pdf">https://www.fatf-gafi.org/media/fatf/documents/reports/FATF-Egmont-Concealment-beneficial-ownership.pd</a><a href="https://www.fatf-gafi.org/media/fatf/documents/reports/FATF-Egmont-Concealment-beneficial-ownership.pdf" target="_blank" rel="noopener">f, S. 6</a>.</p> </div> <div id="ftn7"> <p><sup><a title="" href="#_ftnref7" name="_ftn7">07</a></sup> <a href="https://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2013:0122:FIN:EN:PDF" target="_blank" rel="noopener">Communiqu&eacute; der Europ&auml;ischen Kommission vom 7.3.2013, Smart regulation &ndash; Responding to the needs of small and medium-sized enterprises</a>.</p> </div> <div id="ftn8"> <p><sup><a title="" href="#_ftnref8" name="_ftn8">08</a></sup> <a href="https://op.europa.eu/de/publication-detail/-/publication/3bde96c5-6341-11ec-9136-01aa75ed71a1/language-de" target="_blank" rel="noopener">EU-Kommission, Vorschlag RL-E , S. 2 - 10</a>.</p> </div> <div id="ftn9"> <p><a title="" href="#_ftnref9" name="_ftn9"><sup>09</sup></a> <a href="https://op.europa.eu/de/publication-detail/-/publication/3bde96c5-6341-11ec-9136-01aa75ed71a1/language-de" target="_blank" rel="noopener">EU-Kommission, Vorschlag RL-E , S. 5</a>.</p> </div> <div id="ftn10"> <p><a title="" href="#_ftnref10" name="_ftn10"><sup>10</sup></a> <a href="https://eur-lex.europa.eu/legal-content/en/ALL/?uri=CELEX%3A32011L0016" target="_blank" rel="noopener">European Commission, Impact Assessement Report, Proposal for a Council Directive laying down rules to prevent the misuse of shell enitities for tax purposes and amending Directive 2011/16/EU, Brussels 2021, p. 17</a>.</p> </div> <div id="ftn11"> <p><a title="" href="#_ftnref11" name="_ftn11"><sup>11</sup></a> <a href="https://ec.europa.eu/commission/presscorner/detail/de/ip_21_7027" target="_blank" rel="noopener">EU-Kommission, Faire Besteuerung</a>.</p> </div> <div id="ftn12"> <p><sup><a title="" href="#_ftnref12" name="_ftn12">12</a></sup> <a href="https://ec.europa.eu/commission/%20presscorner/detail/de/qanda_21_6968" target="_blank" rel="noopener">EU-Kommission, Fragen und Antworten zum RL-E</a> online abgerufen am 17.05.2022 unter <a href="https://ec.europa.eu/commission/%20presscorner/detail/de/qanda_21_6968" target="_blank" rel="noopener">https://ec.europa.eu/commission/ presscorner/detail/de/qanda_21_6968</a>.</p> </div> <div id="ftn13"> <p><a title="" href="#_ftnref13" name="_ftn13"><sup>13</sup></a> <a href="https://op.europa.eu/de/publication-detail/-/publication/3bde96c5-6341-11ec-9136-01aa75ed71a1/language-de" target="_blank" rel="noopener">EU-Kommission, Vorschlag RL-E, S. 25</a>.</p> </div> <div id="ftn14"> <p><a title="" href="#_ftnref14" name="_ftn14"><sup>14</sup></a> <a href="https://op.europa.eu/de/publication-detail/-/publication/3bde96c5-6341-11ec-9136-01aa75ed71a1/language-de" target="_blank" rel="noopener">EU-Kommission, Vorschlag RL-E, S. 29</a>.</p> </div> <div id="ftn15"> <p><sup><a title="" href="#_ftnref15" name="_ftn15">15</a></sup> <a href="https://op.europa.eu/de/publication-detail/-/publication/3bde96c5-6341-11ec-9136-01aa75ed71a1/language-de" target="_blank" rel="noopener">EU-Kommission, Vorschlag RL-E, S. 30</a>.</p> </div> <div id="ftn16"> <p><sup><a title="" href="#_ftnref16" name="_ftn16">16</a></sup> <a href="https://op.europa.eu/de/publication-detail/-/publication/3bde96c5-6341-11ec-9136-01aa75ed71a1/language-de" target="_blank" rel="noopener">EU-Kommission, Vorschlag RL-E, S. 32</a>.</p> </div> <div id="ftn17"> <p><sup><a title="" href="#_ftnref17" name="_ftn17">17</a></sup> <a href="https://op.europa.eu/de/publication-detail/-/publication/3bde96c5-6341-11ec-9136-01aa75ed71a1/language-de" target="_blank" rel="noopener">EU-Kommission, Vorschlag RL-E, S. 31</a>.</p> </div> <div id="ftn18"> <p><sup><a title="" href="#_ftnref18" name="_ftn18">18</a></sup> <a href="https://op.europa.eu/de/publication-detail/-/publication/3bde96c5-6341-11ec-9136-01aa75ed71a1/language-de" target="_blank" rel="noopener">EU-Kommission, Vorschlag RL-E, S. 32</a>.</p> </div> <div id="ftn19"> <p><sup><a title="" href="#_ftnref19" name="_ftn19">19</a></sup> <a href="https://ec.europa.eu/commission/presscorner/detail/de/ip_21_7027" target="_blank" rel="noopener">EU-Kommission, Faire Besteuerung</a>.</p> </div>
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