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    <TEXT x="28.25" y="81.80078125" width="292.75" color="#000000" size="28" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="20" ZPosition="1" linkcolor="">
      "Übung im Steuerrecht"
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    <TEXT x="28.25" y="131.68293762207" width="196" color="#000000" size="18" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="19" ZPosition="2" linkcolor="">
      "Sommersemester 2008"
    </TEXT>
    <TEXT x="28.25" y="153.30793762207" width="664" color="#000000" size="18" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="73" ZPosition="2" linkcolor="">
      "Vierte Übungseinheit: Persönliche Einkommensteuerpflicht, Vermeidung von "
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    <TEXT x="28.25" y="174.93293762207" width="169" color="#000000" size="18" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="17" ZPosition="2" linkcolor="">
      "Doppelbesteuerung"
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    <TEXT x="28.25" y="522.367858886719" width="636.25" color="#000000" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="148" ZPosition="3" linkcolor="">
      "22. April 2008  |  Fachbereich Rechts- u. Wirtschaftswissenschaften  |  Fachgebiet Finanz- und Steuerrecht  |  Jun.-Prof. Dr. iur. H. M. Anzinger  |"
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      "1"
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  <PAGE name="Grundelemente eines Steuergesetzes" width="720" height="540" color="#FFFFFF" slideid="353">
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      "2"
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  </GROUP>
    <TEXT x="28.25" y="522.367858886719" width="636.25" color="#000000" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="148" ZPosition="1" linkcolor="">
      "22. April 2008  |  Fachbereich Rechts- u. Wirtschaftswissenschaften  |  Fachgebiet Finanz- und Steuerrecht  |  Jun.-Prof. Dr. iur. H. M. Anzinger  |"
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      "(1)"
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    <TEXT x="86.5" y="172.05793762207" width="110" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="13" ZPosition="2" linkcolor="">
      "Steuersubjekt"
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    <TEXT x="37.5" y="220.125" width="0" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="3" ZPosition="2" linkcolor="">
      "(2)"
    </TEXT>
    <TEXT x="86.5" y="219.68293762207" width="101" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="12" ZPosition="2" linkcolor="">
      "Steuerobjekt"
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    <TEXT x="121.625" y="272.125" width="0" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "-"
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    <TEXT x="142.625" y="271.682952880859" width="223" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="26" ZPosition="2" linkcolor="">
      "abstrakt / dem Grunde nach"
    </TEXT>
    <TEXT x="121.625" y="298.125" width="0" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "-"
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    <TEXT x="142.625" y="297.682952880859" width="192" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="23" ZPosition="2" linkcolor="">
      "konkret / der Höhe nach"
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    <TEXT x="37.5" y="345.75" width="0" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="3" ZPosition="2" linkcolor="">
      "(3)"
    </TEXT>
    <TEXT x="86.5" y="345.307952880859" width="137" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="18" ZPosition="2" linkcolor="">
      "Steuersatz / Tarif"
    </TEXT>
    <TEXT x="37.5" y="393.375" width="0" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="3" ZPosition="2" linkcolor="">
      "(4)"
    </TEXT>
    <TEXT x="86.5" y="392.932952880859" width="273" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="32" ZPosition="2" linkcolor="">
      "Besondere Verfahrensvorschriften"
    </TEXT>
    <TEXT x="28.25" y="78.9856796264648" width="355.5" color="#000000" size="20" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="34" ZPosition="3" linkcolor="">
      "Grundelemente eines Steuergesetzes"
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  <PAGE name="Fall IV/1 Unbeschränkte / beschränkte Steuerpflicht" width="720" height="540" color="#FFFFFF" slideid="336">
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      "{20 16} {700 16} {700 27} {20 27} {20 16} "
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      "3"
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  </GROUP>
    <TEXT x="28.25" y="522.367858886719" width="636.25" color="#000000" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="148" ZPosition="1" linkcolor="">
      "22. April 2008  |  Fachbereich Rechts- u. Wirtschaftswissenschaften  |  Fachgebiet Finanz- und Steuerrecht  |  Jun.-Prof. Dr. iur. H. M. Anzinger  |"
    </TEXT>
    <TEXT x="35.5" y="145.25520324707" width="646.125" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="93" ZPosition="2" linkcolor="">
      "Hardy K. ist bereits vor 25 Jahren nach Australien ausgewandert. Dort verfasst er als freier "
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      "Autor für einen australischen Verlag Reiseführer, die von diesem Verlag gelegentlich auch "
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    <TEXT x="35.5" y="183.75520324707" width="620.75" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="83" ZPosition="2" linkcolor="">
      "nach Deutschland verkauft werden. Vom Verlag erhält er Autorenhonorare in Höhe von "
    </TEXT>
    <TEXT x="35.5" y="203.00520324707" width="529.625" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="74" ZPosition="2" linkcolor="">
      "100 T€ jährlich. Die nach Deutschland verkauften Exemplare fließen in die "
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    <TEXT x="35.5" y="222.25520324707" width="208.875" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="27" ZPosition="2" linkcolor="">
      "Honorarbemessung nicht ein."
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    <TEXT x="35.5" y="245.38020324707" width="595.625" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="82" ZPosition="2" linkcolor="">
      "Seine deutsche Staatsangehörigkeit hat er behalten. Mit Deutschland verbinden ihn "
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    <TEXT x="35.5" y="264.630218505859" width="641.375" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="91" ZPosition="2" linkcolor="">
      "darüber hinaus nur noch seine Eltern, die er einmal im Jahr für drei Tage besucht, und ein "
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    <TEXT x="35.5" y="283.880218505859" width="618.375" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="83" ZPosition="2" linkcolor="">
      "Sparbuch bei der Sparkasse Darmstadt, aus dem er Zinsen in Höhe von 3.000 € / Jahr "
    </TEXT>
    <TEXT x="35.5" y="303.130218505859" width="557" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="75" ZPosition="2" linkcolor="">
      "erzielt. Während seiner Besuche übernachtet Hardy K. auf der Gästecouch im "
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    <TEXT x="35.5" y="322.380218505859" width="193" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="25" ZPosition="2" linkcolor="">
      "Wohnzimmer seiner Eltern."
    </TEXT>
    <TEXT x="35.5" y="345.505218505859" width="520.75" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="66" ZPosition="2" linkcolor="">
      "Unterliegen die genannten Einnahmen der deutschen Einkommensteuer?"
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    <TEXT x="28.25" y="66.9856796264648" width="75.375" color="#000000" size="20" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="9" ZPosition="3" linkcolor="">
      "Fall IV/1"
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    <TEXT x="28.25" y="90.9856796264648" width="406.625" color="#000000" size="20" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="41" ZPosition="3" linkcolor="">
      "Unbeschränkte / beschränkte Steuerpflicht"
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  <PAGE name="Fall IV/1: Unbeschränkte / beschränkte Steuerpflicht Lösung (1/3) " width="720" height="540" color="#FFFFFF" slideid="355">
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    <TEXT x="672.75" y="522.117858886719" width="0" color="#898989" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="0" linkcolor="">
      "4"
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  </GROUP>
    <TEXT x="28.25" y="522.367858886719" width="636.25" color="#000000" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="148" ZPosition="1" linkcolor="">
      "22. April 2008  |  Fachbereich Rechts- u. Wirtschaftswissenschaften  |  Fachgebiet Finanz- und Steuerrecht  |  Jun.-Prof. Dr. iur. H. M. Anzinger  |"
    </TEXT>
    <TEXT x="28.25" y="66.9856796264648" width="494.125" color="#000000" size="20" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="52" ZPosition="2" linkcolor="">
      "Fall IV/1: Unbeschränkte / beschränkte Steuerpflicht"
    </TEXT>
    <TEXT x="28.25" y="90.9856796264648" width="124.375" color="#000000" size="20" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="13" ZPosition="2" linkcolor="">
      "Lösung (1/3) "
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      "A."
    </TEXT>
    <TEXT x="55" y="144.63020324707" width="66.75" color="#000000" size="16" family="Arial" weight="bold" slant="roman" style="17" position="normal" length="9" ZPosition="3" linkcolor="">
      "Fallfrage"
    </TEXT>
    <TEXT x="121.75" y="144.63020324707" width="206.375" color="#000000" size="16" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="25" ZPosition="3" linkcolor="">
      ": Einkommensteuerpflicht?"
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    <TEXT x="27" y="173.75520324707" width="16" color="#000000" size="16" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="2" ZPosition="3" linkcolor="">
      "B."
    </TEXT>
    <TEXT x="55" y="173.75520324707" width="415.75" color="#000000" size="16" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="54" ZPosition="3" linkcolor="">
      "Setzt gem. § 2 Abs. 1 Satz 1, 2. Halbsatz EStG voraus:"
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      "Unbeschränkte oder beschränkte Steuerpflicht"
    </TEXT>
    <TEXT x="27" y="222.13020324707" width="16" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="2" ZPosition="3" linkcolor="">
      "C."
    </TEXT>
    <TEXT x="55" y="222.13020324707" width="95.125" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="12" ZPosition="3" linkcolor="">
      "(Subsumtion)"
    </TEXT>
    <TEXT x="27" y="251.25520324707" width="9" color="#000000" size="16" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="2" ZPosition="3" linkcolor="">
      "I."
    </TEXT>
    <TEXT x="55" y="251.25520324707" width="133.5" color="#000000" size="16" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="17" ZPosition="3" linkcolor="">
      "(Obersatz) Hardy "
    </TEXT>
    <TEXT x="188.5" y="251.25520324707" width="109.25" color="#000000" size="16" family="Arial" weight="bold" slant="roman" style="17" position="normal" length="13" ZPosition="3" linkcolor="">
      "unbeschränkt "
    </TEXT>
    <TEXT x="297.75" y="251.25520324707" width="120.125" color="#000000" size="16" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="16" ZPosition="3" linkcolor="">
      "steuerpflichtig?"
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    <TEXT x="55" y="280.380218505859" width="13.375" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="2" ZPosition="3" linkcolor="">
      "1."
    </TEXT>
    <TEXT x="99" y="280.380218505859" width="305.5" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="40" ZPosition="3" linkcolor="">
      "Setzt gem. § 1 Abs.1 Satz 1 EStG voraus:"
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    <TEXT x="99" y="299.630218505859" width="288.875" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="38" ZPosition="3" linkcolor="">
      "Wohnsitz oder Gewöhnlichen Aufenthalt."
    </TEXT>
    <TEXT x="55" y="328.755218505859" width="384.625" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="51" ZPosition="3" linkcolor="">
      "Seinen Wohnsitz hat jemand gem. § 8 AO dort, wo ..."
    </TEXT>
    <TEXT x="55" y="357.880218505859" width="497.375" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="67" ZPosition="3" linkcolor="">
      "Seinen gewöhnlichen Aufenthalt hat jemand gem. § 9 AO dort, wo ... "
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    <TEXT x="27" y="387.005218505859" width="13.375" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="2" ZPosition="3" linkcolor="">
      "2."
    </TEXT>
    <TEXT x="55" y="387.005218505859" width="95.125" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="12" ZPosition="3" linkcolor="">
      "(Subsumtion)"
    </TEXT>
    <TEXT x="55" y="416.130218505859" width="247.5" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="33" ZPosition="3" linkcolor="">
      "Gästesofa führt nicht zur Wohnung"
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    <TEXT x="55" y="445.255218505859" width="216.25" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="31" ZPosition="3" linkcolor="">
      "Aufenthalt nur drei Tage / Jahr"
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    <TEXT x="27" y="474.380218505859" width="13.375" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="2" ZPosition="3" linkcolor="">
      "3."
    </TEXT>
    <TEXT x="55" y="474.380218505859" width="392.25" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="57" ZPosition="3" linkcolor="">
      "(Ergebnis): Hardy ist nicht unbeschränkt steuerpflichtig."
    </TEXT>
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  <PAGE name="Fall IV/1: Unbeschränkte / beschränkte Steuerpflicht Lösung (2/3) " width="720" height="540" color="#FFFFFF" slideid="356">
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      "{20 16} {700 16} {700 27} {20 27} {20 16} "
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    <POLYGON x="19.75" y="28.875" width="680.375" height="1.125" color="#FF000000" fillColor="#FF000000" lineWidth="0" lineStyle=" " length="42" ZPosition="0">
      "{20 29} {700 29} {700 30} {20 30} {20 29} "
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    <TEXT x="672.75" y="522.117858886719" width="0" color="#898989" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="0" linkcolor="">
      "5"
    </TEXT>
  </GROUP>
    <TEXT x="28.25" y="522.367858886719" width="636.25" color="#000000" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="148" ZPosition="1" linkcolor="">
      "22. April 2008  |  Fachbereich Rechts- u. Wirtschaftswissenschaften  |  Fachgebiet Finanz- und Steuerrecht  |  Jun.-Prof. Dr. iur. H. M. Anzinger  |"
    </TEXT>
    <TEXT x="28.25" y="66.9856796264648" width="494.125" color="#000000" size="20" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="52" ZPosition="2" linkcolor="">
      "Fall IV/1: Unbeschränkte / beschränkte Steuerpflicht"
    </TEXT>
    <TEXT x="28.25" y="90.9856796264648" width="124.375" color="#000000" size="20" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="13" ZPosition="2" linkcolor="">
      "Lösung (2/3) "
    </TEXT>
    <TEXT x="55" y="144.63020324707" width="13.5" color="#000000" size="16" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="3" ZPosition="3" linkcolor="">
      "II."
    </TEXT>
    <TEXT x="76" y="144.63020324707" width="49.75" color="#000000" size="16" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="6" ZPosition="3" linkcolor="">
      "Hardy "
    </TEXT>
    <TEXT x="125.75" y="144.63020324707" width="89.75" color="#000000" size="16" family="Arial" weight="bold" slant="roman" style="17" position="normal" length="11" ZPosition="3" linkcolor="">
      "beschränkt "
    </TEXT>
    <TEXT x="215.5" y="144.63020324707" width="120.125" color="#000000" size="16" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="16" ZPosition="3" linkcolor="">
      "steuerpflichtig?"
    </TEXT>
    <TEXT x="76" y="167.75520324707" width="13.375" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="2" ZPosition="3" linkcolor="">
      "1."
    </TEXT>
    <TEXT x="99" y="167.75520324707" width="260.125" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="34" ZPosition="3" linkcolor="">
      "Setzt gem. § 1 Abs. 4 EStG voraus:"
    </TEXT>
    <TEXT x="99" y="187.00520324707" width="282.875" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="39" ZPosition="3" linkcolor="">
      "Inländische Einkünfte i.S.d. § 49 EStG."
    </TEXT>
    <TEXT x="55" y="210.13020324707" width="13.375" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="2" ZPosition="3" linkcolor="">
      "2."
    </TEXT>
    <TEXT x="76" y="210.13020324707" width="95.125" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="12" ZPosition="3" linkcolor="">
      "(Subsumtion)"
    </TEXT>
    <TEXT x="55" y="233.25520324707" width="14.25" color="#000000" size="16" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="2" ZPosition="3" linkcolor="">
      "a)"
    </TEXT>
    <TEXT x="76" y="233.25520324707" width="209.25" color="#000000" size="16" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="29" ZPosition="3" linkcolor="">
      "Schriftstellerische Tätigkeit"
    </TEXT>
    <TEXT x="55" y="256.380218505859" width="19.625" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="3" ZPosition="3" linkcolor="">
      "(1)"
    </TEXT>
    <TEXT x="76" y="256.380218505859" width="317" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="45" ZPosition="3" linkcolor="">
      "Inl. Einkünfte i.S.d. § 49 Abs. 1 Nr. 3 EStG?"
    </TEXT>
    <TEXT x="76" y="279.505218505859" width="322.875" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="44" ZPosition="3" linkcolor="">
      "(a) Setzt voraus: Verwertung in Deutschland?"
    </TEXT>
    <TEXT x="76" y="302.630218505859" width="507.75" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="69" ZPosition="3" linkcolor="">
      "(b) Verwertung in Deutschland nicht durch Hardy, sondern durch Verlag"
    </TEXT>
    <TEXT x="76" y="325.755218505859" width="448.625" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="64" ZPosition="3" linkcolor="">
      "(c) Ergebnis: Keine Inl. Einkünfte i.S.d. § 49 Abs. 1 Nr. 3 EStG"
    </TEXT>
    <TEXT x="55" y="348.880218505859" width="19.625" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="3" ZPosition="3" linkcolor="">
      "(2)"
    </TEXT>
    <TEXT x="76" y="348.880218505859" width="522.125" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="76" ZPosition="3" linkcolor="">
      "Aus der schriftstellerischen Tätigkeit keine Inl. Einkünfte i.S.d. § 49 EStG"
    </TEXT>
    <TEXT x="55" y="372.005218505859" width="15.125" color="#000000" size="16" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="2" ZPosition="3" linkcolor="">
      "b)"
    </TEXT>
    <TEXT x="76" y="372.005218505859" width="85.25" color="#000000" size="16" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="10" ZPosition="3" linkcolor="">
      "Sparzinsen"
    </TEXT>
    <TEXT x="55" y="395.130218505859" width="19.625" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="3" ZPosition="3" linkcolor="">
      "(1)"
    </TEXT>
    <TEXT x="76" y="395.130218505859" width="329.5" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="47" ZPosition="3" linkcolor="">
      "Inl. Einkünfte i.S.d. § 49 Abs. 1 Nr. 5 c EStG?"
    </TEXT>
    <TEXT x="76" y="418.255218505859" width="315.75" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="44" ZPosition="3" linkcolor="">
      "(a) Setzt voraus: Zusätzlichen Inlandsbezug "
    </TEXT>
    <TEXT x="76" y="441.380218505859" width="324.375" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="44" ZPosition="3" linkcolor="">
      "(b) Kein zusätzlicher Inlandsbezug vorhanden"
    </TEXT>
    <TEXT x="76" y="464.505218505859" width="359.5" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="51" ZPosition="3" linkcolor="">
      "(c) Ergebnis: Keine Inl. Einkünfte i.S.d. § 49 EStG"
    </TEXT>
    <TEXT x="55" y="487.630218505859" width="437.75" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="61" ZPosition="3" linkcolor="">
      "(2) Aus den Sparzinsen keine Inl. Einkünfte i.S.d. § 49 EStG."
    </TEXT>
  </PAGE>
  <PAGE name="Fall IV/1: Unbeschränkte / beschränkte Steuerpflicht Lösung (3/3) " width="720" height="540" color="#FFFFFF" slideid="357">
  <GROUP type="MASTER">
    <RECTANGLE x="0" y="0" width="720" height="540" color="#FFFFFFFF" fillColor="#FFFFFFFF" lineWidth="0" lineStyle=" " ZPosition="0"></RECTANGLE>
    <POLYGON x="19.75" y="15.5" width="680.5" height="11.375" color="#FFCC4C03" fillColor="#FFCC4C03" lineWidth="0" lineStyle=" " length="42" ZPosition="0">
      "{20 16} {700 16} {700 27} {20 27} {20 16} "
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    <IMAGE x="564.375" y="40.375" width="147.5" height="62.375" filename="04_-_Uebung_Folien_s0p51.png" length="0" ZPosition="0"></IMAGE>
    <LINE x="19.75" y="114.125" width="680.375" height="0" color="#FF000000" lineWidth="1" lineStyle=" " ZPosition="0"></LINE>
    <LINE x="19.875" y="511" width="680.375" height="0" color="#FF000000" lineWidth="1" lineStyle=" " ZPosition="0"></LINE>
    <POLYGON x="19.75" y="28.875" width="680.375" height="1.125" color="#FF000000" fillColor="#FF000000" lineWidth="0" lineStyle=" " length="42" ZPosition="0">
      "{20 29} {700 29} {700 30} {20 30} {20 29} "
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    <TEXT x="672.75" y="522.117858886719" width="0" color="#898989" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="0" linkcolor="">
      "6"
    </TEXT>
  </GROUP>
    <TEXT x="28.25" y="522.367858886719" width="636.25" color="#000000" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="148" ZPosition="1" linkcolor="">
      "22. April 2008  |  Fachbereich Rechts- u. Wirtschaftswissenschaften  |  Fachgebiet Finanz- und Steuerrecht  |  Jun.-Prof. Dr. iur. H. M. Anzinger  |"
    </TEXT>
    <TEXT x="28.25" y="66.9856796264648" width="494.125" color="#000000" size="20" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="52" ZPosition="2" linkcolor="">
      "Fall IV/1: Unbeschränkte / beschränkte Steuerpflicht"
    </TEXT>
    <TEXT x="28.25" y="90.9856796264648" width="124.375" color="#000000" size="20" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="13" ZPosition="2" linkcolor="">
      "Lösung (3/3) "
    </TEXT>
    <TEXT x="76" y="144.63020324707" width="13.375" color="#000000" size="16" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="2" ZPosition="3" linkcolor="">
      "3."
    </TEXT>
    <TEXT x="98" y="144.63020324707" width="398.625" color="#000000" size="16" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="53" ZPosition="3" linkcolor="">
      "Ergebnis: Hardy ist nicht beschränkt steuerpflichtig."
    </TEXT>
    <TEXT x="76" y="190.88020324707" width="18" color="#000000" size="16" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="4" ZPosition="3" linkcolor="">
      "III."
    </TEXT>
    <TEXT x="98" y="190.88020324707" width="500.625" color="#000000" size="16" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="61" ZPosition="3" linkcolor="">
      "Auf die deutsche Staatsangehörigkeit kommt es nach deutschem "
    </TEXT>
    <TEXT x="98" y="210.13020324707" width="248.125" color="#000000" size="16" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="30" ZPosition="3" linkcolor="">
      "Einkommensteuerrecht nicht an."
    </TEXT>
    <TEXT x="76" y="256.380218505859" width="16" color="#000000" size="16" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="2" ZPosition="3" linkcolor="">
      "C."
    </TEXT>
    <TEXT x="98" y="256.380218505859" width="593.125" color="#000000" size="16" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="73" ZPosition="3" linkcolor="">
      "Gesamtergebnis: Die genannten Einnahmen unterliegen in Deutschland nicht "
    </TEXT>
    <TEXT x="98" y="275.630218505859" width="172.5" color="#000000" size="16" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="20" ZPosition="3" linkcolor="">
      "der Einkommensteuer."
    </TEXT>
  </PAGE>
  <PAGE name="Subjektive Einkommensteuerpflicht natürliche Personen" width="720" height="540" color="#FFFFFF" slideid="337">
  <GROUP type="MASTER">
    <RECTANGLE x="0" y="0" width="720" height="540" color="#FFFFFFFF" fillColor="#FFFFFFFF" lineWidth="0" lineStyle=" " ZPosition="0"></RECTANGLE>
    <POLYGON x="19.75" y="15.5" width="680.5" height="11.375" color="#FFCC4C03" fillColor="#FFCC4C03" lineWidth="0" lineStyle=" " length="42" ZPosition="0">
      "{20 16} {700 16} {700 27} {20 27} {20 16} "
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    <IMAGE x="564.375" y="40.375" width="147.5" height="62.375" filename="04_-_Uebung_Folien_s0p51.png" length="0" ZPosition="0"></IMAGE>
    <LINE x="19.75" y="114.125" width="680.375" height="0" color="#FF000000" lineWidth="1" lineStyle=" " ZPosition="0"></LINE>
    <LINE x="19.875" y="511" width="680.375" height="0" color="#FF000000" lineWidth="1" lineStyle=" " ZPosition="0"></LINE>
    <POLYGON x="19.75" y="28.875" width="680.375" height="1.125" color="#FF000000" fillColor="#FF000000" lineWidth="0" lineStyle=" " length="42" ZPosition="0">
      "{20 29} {700 29} {700 30} {20 30} {20 29} "
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    <TEXT x="672.75" y="522.117858886719" width="0" color="#898989" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="0" linkcolor="">
      "7"
    </TEXT>
  </GROUP>
    <TEXT x="28.25" y="66.9856796264648" width="338.75" color="#000000" size="20" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="33" ZPosition="1" linkcolor="">
      "Subjektive Einkommensteuerpflicht"
    </TEXT>
    <TEXT x="28.25" y="90.9856796264648" width="192.25" color="#000000" size="20" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="19" ZPosition="1" linkcolor="">
      "natürliche Personen"
    </TEXT>
    <TEXT x="28.25" y="522.367858886719" width="636.25" color="#000000" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="148" ZPosition="2" linkcolor="">
      "22. April 2008  |  Fachbereich Rechts- u. Wirtschaftswissenschaften  |  Fachgebiet Finanz- und Steuerrecht  |  Jun.-Prof. Dr. iur. H. M. Anzinger  |"
    </TEXT>
    <TEXT x="35.625" y="135.75" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="3" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="135.30793762207" width="316" color="#000000" size="18" family="Arial" weight="bold" slant="roman" style="17" position="normal" length="36" ZPosition="3" linkcolor="">
      "Natürliche Personen i.S.d. § 1 EStG:"
    </TEXT>
    <TEXT x="49" y="161.75" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="3" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="63" y="161.30793762207" width="336" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="39" ZPosition="3" linkcolor="">
      "jeder Mensch von der Geburt bis zum Tod"
    </TEXT>
    <TEXT x="49" y="187.75" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="3" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="63" y="187.30793762207" width="409" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="48" ZPosition="3" linkcolor="">
      "Erfassung Identifikationsnummer, §§ 139 a ff. AO"
    </TEXT>
    <TEXT x="35.625" y="239.75" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="3" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="239.30793762207" width="45" color="#000000" size="18" family="Arial" weight="bold" slant="roman" style="17" position="normal" length="5" ZPosition="3" linkcolor="">
      "Nicht"
    </TEXT>
    <TEXT x="94.625" y="239.30793762207" width="5" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="3" linkcolor="">
      ":"
    </TEXT>
    <TEXT x="49" y="265.75" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="3" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="63" y="265.307952880859" width="449" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="52" ZPosition="3" linkcolor="">
      "Kapitalgesellschaften (GmbH, AG, Verein) => § 1 KStG"
    </TEXT>
    <TEXT x="49" y="291.75" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="3" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="63" y="291.307952880859" width="286" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="32" ZPosition="3" linkcolor="">
      "Personengesellschaften (KG, OHG)"
    </TEXT>
    <TEXT x="63.875" y="317.75" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="3" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="77.875" y="317.307952880859" width="259" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="34" ZPosition="3" linkcolor="">
      "Stpfl. sind nur die Gesellschafter"
    </TEXT>
    <TEXT x="49" y="343.75" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="3" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="63" y="343.307952880859" width="321" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="38" ZPosition="3" linkcolor="">
      "Ehegatten oder Familien als Gesamtheit"
    </TEXT>
    <TEXT x="63.875" y="369.75" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="3" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="77.875" y="369.307952880859" width="399" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="45" ZPosition="3" linkcolor="">
      "Ehepartner sind auch bei Zusammenveranlagung "
    </TEXT>
    <TEXT x="77.875" y="390.932952880859" width="459" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="58" ZPosition="3" linkcolor="">
      "selbständige Steuerpflichtige => je eine natürliche Person"
    </TEXT>
  </PAGE>
  <PAGE name="Unbeschränkte / beschränkte Steuerpflicht Systematik" width="720" height="540" color="#FFFFFF" slideid="338">
  <GROUP type="MASTER">
    <RECTANGLE x="0" y="0" width="720" height="540" color="#FFFFFFFF" fillColor="#FFFFFFFF" lineWidth="0" lineStyle=" " ZPosition="0"></RECTANGLE>
    <POLYGON x="19.75" y="15.5" width="680.5" height="11.375" color="#FFCC4C03" fillColor="#FFCC4C03" lineWidth="0" lineStyle=" " length="42" ZPosition="0">
      "{20 16} {700 16} {700 27} {20 27} {20 16} "
    </POLYGON>
    <IMAGE x="564.375" y="40.375" width="147.5" height="62.375" filename="04_-_Uebung_Folien_s0p51.png" length="0" ZPosition="0"></IMAGE>
    <LINE x="19.75" y="114.125" width="680.375" height="0" color="#FF000000" lineWidth="1" lineStyle=" " ZPosition="0"></LINE>
    <LINE x="19.875" y="511" width="680.375" height="0" color="#FF000000" lineWidth="1" lineStyle=" " ZPosition="0"></LINE>
    <POLYGON x="19.75" y="28.875" width="680.375" height="1.125" color="#FF000000" fillColor="#FF000000" lineWidth="0" lineStyle=" " length="42" ZPosition="0">
      "{20 29} {700 29} {700 30} {20 30} {20 29} "
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    <TEXT x="672.75" y="522.117858886719" width="0" color="#898989" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="0" linkcolor="">
      "8"
    </TEXT>
  </GROUP>
    <TEXT x="28.25" y="522.367858886719" width="636.25" color="#000000" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="148" ZPosition="1" linkcolor="">
      "22. April 2008  |  Fachbereich Rechts- u. Wirtschaftswissenschaften  |  Fachgebiet Finanz- und Steuerrecht  |  Jun.-Prof. Dr. iur. H. M. Anzinger  |"
    </TEXT>
    <TEXT x="35.625" y="153.625" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="153.18293762207" width="449" color="#000000" size="18" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="50" ZPosition="2" linkcolor="">
      "unbeschränkte Steuerpflicht (§§ 1 Abs. 1 – 3 EStG)"
    </TEXT>
    <TEXT x="49" y="179.625" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="63" y="179.18293762207" width="174" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="19" ZPosition="2" linkcolor="">
      "Wohnsitzbesteuerung"
    </TEXT>
    <TEXT x="49" y="205.625" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="63" y="205.18293762207" width="191" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="21" ZPosition="2" linkcolor="">
      "Welteinkommensprinzip"
    </TEXT>
    <TEXT x="49" y="231.625" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "Ø"
    </TEXT>
    <TEXT x="64" y="231.18293762207" width="392" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="47" ZPosition="2" linkcolor="">
      "Anknüpfung an die Leistungsfähigkeit der Person"
    </TEXT>
    <TEXT x="35.625" y="283.625" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="283.182952880859" width="379" color="#000000" size="18" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="43" ZPosition="2" linkcolor="">
      "beschränkte Steuerpflicht (§ 1 Abs. 4 EStG)"
    </TEXT>
    <TEXT x="49" y="309.625" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="63" y="309.182952880859" width="162" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="18" ZPosition="2" linkcolor="">
      "Quellenbesteuerung"
    </TEXT>
    <TEXT x="49" y="335.625" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="63" y="335.182952880859" width="162" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="23" ZPosition="2" linkcolor="">
      "Territorialitätsprinzip"
    </TEXT>
    <TEXT x="49" y="361.625" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "Ø"
    </TEXT>
    <TEXT x="64" y="361.182952880859" width="177" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="21" ZPosition="2" linkcolor="">
      "Objektsteuercharakter"
    </TEXT>
    <TEXT x="49" y="387.625" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "Ø"
    </TEXT>
    <TEXT x="64" y="387.182952880859" width="157" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="17" ZPosition="2" linkcolor="">
      "Äquivalenzgedanke"
    </TEXT>
    <TEXT x="28.25" y="66.9856796264648" width="406.625" color="#000000" size="20" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="41" ZPosition="3" linkcolor="">
      "Unbeschränkte / beschränkte Steuerpflicht"
    </TEXT>
    <TEXT x="28.25" y="90.9856796264648" width="105.5" color="#000000" size="20" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="10" ZPosition="3" linkcolor="">
      "Systematik"
    </TEXT>
  </PAGE>
  <PAGE name="Unbeschränkte / Beschränkte Steuerpflicht Voraussetzungen" width="720" height="540" color="#FFFFFF" slideid="339">
  <GROUP type="MASTER">
    <RECTANGLE x="0" y="0" width="720" height="540" color="#FFFFFFFF" fillColor="#FFFFFFFF" lineWidth="0" lineStyle=" " ZPosition="0"></RECTANGLE>
    <POLYGON x="19.75" y="15.5" width="680.5" height="11.375" color="#FFCC4C03" fillColor="#FFCC4C03" lineWidth="0" lineStyle=" " length="42" ZPosition="0">
      "{20 16} {700 16} {700 27} {20 27} {20 16} "
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    <IMAGE x="564.375" y="40.375" width="147.5" height="62.375" filename="04_-_Uebung_Folien_s0p51.png" length="0" ZPosition="0"></IMAGE>
    <LINE x="19.75" y="114.125" width="680.375" height="0" color="#FF000000" lineWidth="1" lineStyle=" " ZPosition="0"></LINE>
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    <POLYGON x="19.75" y="28.875" width="680.375" height="1.125" color="#FF000000" fillColor="#FF000000" lineWidth="0" lineStyle=" " length="42" ZPosition="0">
      "{20 29} {700 29} {700 30} {20 30} {20 29} "
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    <TEXT x="672.75" y="522.117858886719" width="0" color="#898989" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="0" linkcolor="">
      "9"
    </TEXT>
  </GROUP>
    <TEXT x="28.25" y="522.367858886719" width="636.25" color="#000000" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="148" ZPosition="1" linkcolor="">
      "22. April 2008  |  Fachbereich Rechts- u. Wirtschaftswissenschaften  |  Fachgebiet Finanz- und Steuerrecht  |  Jun.-Prof. Dr. iur. H. M. Anzinger  |"
    </TEXT>
    <TEXT x="35.625" y="161.25" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="160.80793762207" width="243" color="#000000" size="18" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="27" ZPosition="2" linkcolor="">
      "unbeschränkte Steuerpflicht"
    </TEXT>
    <TEXT x="49" y="187.25" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="63" y="186.80793762207" width="554" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="66" ZPosition="2" linkcolor="">
      "Wohnsitz- oder gewöhnlichen Aufenthalt im Inland (§ 1 Abs. 1 EStG)"
    </TEXT>
    <TEXT x="63" y="212.80793762207" width="36" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="4" ZPosition="2" linkcolor="">
      "oder"
    </TEXT>
    <TEXT x="49" y="239.25" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="63" y="238.80793762207" width="578" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="69" ZPosition="2" linkcolor="">
      "Deutscher Beamter oder Angestellter im Staatsdienst (§ 1 Abs. 2 EStG)"
    </TEXT>
    <TEXT x="63" y="264.807952880859" width="36" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="4" ZPosition="2" linkcolor="">
      "oder"
    </TEXT>
    <TEXT x="49" y="291.25" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="63" y="290.807952880859" width="624" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="77" ZPosition="2" linkcolor="">
      "mehr als 90 % der Einkünfte inländische Einkünfte i.S.d. § 49 in Deutschland "
    </TEXT>
    <TEXT x="63" y="312.432952880859" width="237" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="28" ZPosition="2" linkcolor="">
      "auf Antrag (§ 1 Abs. 3 EStG)"
    </TEXT>
    <TEXT x="35.625" y="364.875" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="364.432952880859" width="379" color="#000000" size="18" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="43" ZPosition="2" linkcolor="">
      "beschränkte Steuerpflicht (§ 1 Abs. 4 EStG)"
    </TEXT>
    <TEXT x="49" y="390.875" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="63" y="390.432952880859" width="170" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="21" ZPosition="2" linkcolor="">
      "inländische Einkünfte"
    </TEXT>
    <TEXT x="233" y="390.432952880859" width="5" color="#000000" size="18" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="1" ZPosition="2" linkcolor="">
      " "
    </TEXT>
    <TEXT x="238" y="390.432952880859" width="119" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="14" ZPosition="2" linkcolor="">
      "in Deutschland"
    </TEXT>
    <TEXT x="357" y="390.432952880859" width="5" color="#000000" size="18" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="1" ZPosition="2" linkcolor="">
      " "
    </TEXT>
    <TEXT x="362" y="390.432952880859" width="137" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="16" ZPosition="2" linkcolor="">
      "i.S.d. § 49 EStG"
    </TEXT>
    <TEXT x="28.25" y="66.9856796264648" width="408.875" color="#000000" size="20" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="41" ZPosition="3" linkcolor="">
      "Unbeschränkte / Beschränkte Steuerpflicht"
    </TEXT>
    <TEXT x="28.25" y="90.9856796264648" width="166.875" color="#000000" size="20" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="15" ZPosition="3" linkcolor="">
      "Voraussetzungen"
    </TEXT>
  </PAGE>
  <PAGE name="Wohnsitz" width="720" height="540" color="#FFFFFF" slideid="340">
  <GROUP type="MASTER">
    <RECTANGLE x="0" y="0" width="720" height="540" color="#FFFFFFFF" fillColor="#FFFFFFFF" lineWidth="0" lineStyle=" " ZPosition="0"></RECTANGLE>
    <POLYGON x="19.75" y="15.5" width="680.5" height="11.375" color="#FFCC4C03" fillColor="#FFCC4C03" lineWidth="0" lineStyle=" " length="42" ZPosition="0">
      "{20 16} {700 16} {700 27} {20 27} {20 16} "
    </POLYGON>
    <IMAGE x="564.375" y="40.375" width="147.5" height="62.375" filename="04_-_Uebung_Folien_s0p51.png" length="0" ZPosition="0"></IMAGE>
    <LINE x="19.75" y="114.125" width="680.375" height="0" color="#FF000000" lineWidth="1" lineStyle=" " ZPosition="0"></LINE>
    <LINE x="19.875" y="511" width="680.375" height="0" color="#FF000000" lineWidth="1" lineStyle=" " ZPosition="0"></LINE>
    <POLYGON x="19.75" y="28.875" width="680.375" height="1.125" color="#FF000000" fillColor="#FF000000" lineWidth="0" lineStyle=" " length="42" ZPosition="0">
      "{20 29} {700 29} {700 30} {20 30} {20 29} "
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    <TEXT x="672.75" y="522.117858886719" width="0" color="#898989" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="2" ZPosition="0" linkcolor="">
      "10"
    </TEXT>
  </GROUP>
    <TEXT x="28.25" y="522.367858886719" width="636.25" color="#000000" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="148" ZPosition="1" linkcolor="">
      "22. April 2008  |  Fachbereich Rechts- u. Wirtschaftswissenschaften  |  Fachgebiet Finanz- und Steuerrecht  |  Jun.-Prof. Dr. iur. H. M. Anzinger  |"
    </TEXT>
    <TEXT x="35.625" y="161.25" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="160.80793762207" width="145" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="18" ZPosition="2" linkcolor="">
      "Begriff in § 8 AO "
    </TEXT>
    <TEXT x="35.625" y="191.625" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="191.18293762207" width="74" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="8" ZPosition="2" linkcolor="">
      "Wohnsitz"
    </TEXT>
    <TEXT x="49" y="222" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="63" y="221.55793762207" width="77" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="7" ZPosition="2" linkcolor="">
      "Wohnung"
    </TEXT>
    <TEXT x="49" y="252.375" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="63" y="251.93293762207" width="441" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="54" ZPosition="2" linkcolor="">
      "unter Umständen innehat, die darauf schließen lassen, "
    </TEXT>
    <TEXT x="49" y="282.75" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="63" y="282.307952880859" width="340" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="41" ZPosition="2" linkcolor="">
      "dass er Sie beibehalten und benutzen wird"
    </TEXT>
    <TEXT x="35.625" y="313.125" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="312.682952880859" width="373" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="44" ZPosition="2" linkcolor="">
      "unabhängig vom Willen der natürlichen Person"
    </TEXT>
    <TEXT x="35.625" y="343.5" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="343.057952880859" width="315" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="34" ZPosition="2" linkcolor="">
      "Anmeldung / Abmeldung unmaßgeblich"
    </TEXT>
    <TEXT x="35.625" y="373.875" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="373.432952880859" width="625" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="75" ZPosition="2" linkcolor="">
      "ein Steuerpflichtiger kann mehrere Wohnsitze auch in verschiedenen Ländern "
    </TEXT>
    <TEXT x="49.625" y="395.057952880859" width="50" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="5" ZPosition="2" linkcolor="">
      "haben"
    </TEXT>
    <TEXT x="35.625" y="425.875" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="425.432952880859" width="162" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="21" ZPosition="2" linkcolor="">
      "der Stpfl. muss sich "
    </TEXT>
    <TEXT x="211.625" y="425.432952880859" width="38" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="16" position="normal" length="5" ZPosition="2" linkcolor="">
      "nicht"
    </TEXT>
    <TEXT x="249.625" y="425.432952880859" width="437" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="52" ZPosition="2" linkcolor="">
      " während einer Mindestzahl an Tagen / Wochen in der "
    </TEXT>
    <TEXT x="49.625" y="447.057952880859" width="156" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="17" ZPosition="2" linkcolor="">
      "Wohnung aufhalten"
    </TEXT>
    <TEXT x="28.25" y="78.9856796264648" width="88.875" color="#000000" size="20" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="8" ZPosition="3" linkcolor="">
      "Wohnsitz"
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  </PAGE>
  <PAGE name="Wohnung" width="720" height="540" color="#FFFFFF" slideid="341">
  <GROUP type="MASTER">
    <RECTANGLE x="0" y="0" width="720" height="540" color="#FFFFFFFF" fillColor="#FFFFFFFF" lineWidth="0" lineStyle=" " ZPosition="0"></RECTANGLE>
    <POLYGON x="19.75" y="15.5" width="680.5" height="11.375" color="#FFCC4C03" fillColor="#FFCC4C03" lineWidth="0" lineStyle=" " length="42" ZPosition="0">
      "{20 16} {700 16} {700 27} {20 27} {20 16} "
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    <IMAGE x="564.375" y="40.375" width="147.5" height="62.375" filename="04_-_Uebung_Folien_s0p51.png" length="0" ZPosition="0"></IMAGE>
    <LINE x="19.75" y="114.125" width="680.375" height="0" color="#FF000000" lineWidth="1" lineStyle=" " ZPosition="0"></LINE>
    <LINE x="19.875" y="511" width="680.375" height="0" color="#FF000000" lineWidth="1" lineStyle=" " ZPosition="0"></LINE>
    <POLYGON x="19.75" y="28.875" width="680.375" height="1.125" color="#FF000000" fillColor="#FF000000" lineWidth="0" lineStyle=" " length="42" ZPosition="0">
      "{20 29} {700 29} {700 30} {20 30} {20 29} "
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    <TEXT x="672.75" y="522.117858886719" width="0" color="#898989" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="2" ZPosition="0" linkcolor="">
      "11"
    </TEXT>
  </GROUP>
    <TEXT x="28.25" y="522.367858886719" width="636.25" color="#000000" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="148" ZPosition="1" linkcolor="">
      "22. April 2008  |  Fachbereich Rechts- u. Wirtschaftswissenschaften  |  Fachgebiet Finanz- und Steuerrecht  |  Jun.-Prof. Dr. iur. H. M. Anzinger  |"
    </TEXT>
    <TEXT x="35.625" y="161.25" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "Ø"
    </TEXT>
    <TEXT x="49.75" y="160.80793762207" width="77" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="16" position="normal" length="7" ZPosition="2" linkcolor="">
      "Wohnung"
    </TEXT>
    <TEXT x="126.75" y="160.80793762207" width="5" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      " "
    </TEXT>
    <TEXT x="49.625" y="182.43293762207" width="595" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="73" ZPosition="2" linkcolor="">
      "Bleibe entsprechend den „persönlichen und wirtschaftlichen Verhältnissen“"
    </TEXT>
    <TEXT x="49" y="213.25" width="0" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "•"
    </TEXT>
    <TEXT x="63" y="212.80793762207" width="488" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="57" ZPosition="2" linkcolor="">
      "Räumlichkeiten müssen dauerhaft eine Unterkunft gewähren "
    </TEXT>
    <TEXT x="49" y="243.625" width="0" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "•"
    </TEXT>
    <TEXT x="63" y="243.18293762207" width="625" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="76" ZPosition="2" linkcolor="">
      "eine bloße Übernachtungsmöglichkeit genügt nicht, wenn es sich nicht um ein "
    </TEXT>
    <TEXT x="63" y="264.807952880859" width="455" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="56" ZPosition="2" linkcolor="">
      "für die betreffende Person eingerichtetes Zimmer handelt"
    </TEXT>
    <TEXT x="49" y="295.625" width="0" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "•"
    </TEXT>
    <TEXT x="63" y="295.182952880859" width="371" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="42" ZPosition="2" linkcolor="">
      "geringere Anforderungen an Zweitwohnungen "
    </TEXT>
    <TEXT x="35.75" y="356.375" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "Ø"
    </TEXT>
    <TEXT x="49.75" y="355.932952880859" width="257" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="16" position="normal" length="31" ZPosition="2" linkcolor="">
      "„beibehalten und benutzen wird“"
    </TEXT>
    <TEXT x="49" y="386.75" width="0" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "•"
    </TEXT>
    <TEXT x="63" y="386.307952880859" width="587" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="72" ZPosition="2" linkcolor="">
      "tatsächliche regelmäßige Nutzung (einmal im Jahr für drei Wochen reicht)"
    </TEXT>
    <TEXT x="49" y="417.125" width="0" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "•"
    </TEXT>
    <TEXT x="63" y="416.682952880859" width="409" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="48" ZPosition="2" linkcolor="">
      "oder Rückkehrmöglichkeit nach Auslandsaufenthalt"
    </TEXT>
    <TEXT x="28.25" y="78.9856796264648" width="92.375" color="#000000" size="20" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="7" ZPosition="3" linkcolor="">
      "Wohnung"
    </TEXT>
  </PAGE>
  <PAGE name="Gewöhnlicher Aufenthalt" width="720" height="540" color="#FFFFFF" slideid="342">
  <GROUP type="MASTER">
    <RECTANGLE x="0" y="0" width="720" height="540" color="#FFFFFFFF" fillColor="#FFFFFFFF" lineWidth="0" lineStyle=" " ZPosition="0"></RECTANGLE>
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      "{20 16} {700 16} {700 27} {20 27} {20 16} "
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    <IMAGE x="564.375" y="40.375" width="147.5" height="62.375" filename="04_-_Uebung_Folien_s0p51.png" length="0" ZPosition="0"></IMAGE>
    <LINE x="19.75" y="114.125" width="680.375" height="0" color="#FF000000" lineWidth="1" lineStyle=" " ZPosition="0"></LINE>
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      "{20 29} {700 29} {700 30} {20 30} {20 29} "
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    <TEXT x="672.75" y="522.117858886719" width="0" color="#898989" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="2" ZPosition="0" linkcolor="">
      "12"
    </TEXT>
  </GROUP>
    <TEXT x="28.25" y="522.367858886719" width="636.25" color="#000000" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="148" ZPosition="1" linkcolor="">
      "22. April 2008  |  Fachbereich Rechts- u. Wirtschaftswissenschaften  |  Fachgebiet Finanz- und Steuerrecht  |  Jun.-Prof. Dr. iur. H. M. Anzinger  |"
    </TEXT>
    <TEXT x="35.625" y="153.625" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="153.18293762207" width="140" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="17" ZPosition="2" linkcolor="">
      "Begriff in § 9 AO"
    </TEXT>
    <TEXT x="35.625" y="184" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="183.55793762207" width="242" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="28" ZPosition="2" linkcolor="">
      "subsidiär gegenüber Wohnsitz"
    </TEXT>
    <TEXT x="35.625" y="214.375" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="213.93293762207" width="549" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="67" ZPosition="2" linkcolor="">
      "jeder Steuerpflichtige kann nur einen gewöhnlichen Aufenthalt haben"
    </TEXT>
    <TEXT x="35.625" y="244.75" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="244.30793762207" width="88" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="10" ZPosition="2" linkcolor="">
      "Grundsatz:"
    </TEXT>
    <TEXT x="49" y="275.125" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="63" y="274.682952880859" width="624" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="76" ZPosition="2" linkcolor="">
      "Umstände, die erkennen lassen, dass der Stpfl. an diesem Ort oder in diesem "
    </TEXT>
    <TEXT x="63" y="296.307952880859" width="319" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="39" ZPosition="2" linkcolor="">
      "Gebiet nicht nur vorübergehend verweilt"
    </TEXT>
    <TEXT x="35.625" y="327.125" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="326.682952880859" width="587" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="74" ZPosition="2" linkcolor="">
      "Fiktion: tatsächlicher Aufenthalt von mehr als 6 Monaten ist gewöhnlicher "
    </TEXT>
    <TEXT x="49.625" y="348.307952880859" width="227" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="27" ZPosition="2" linkcolor="">
      "Aufenthalt => min. 183 Tage"
    </TEXT>
    <TEXT x="35.625" y="379.125" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="378.682952880859" width="359" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="44" ZPosition="2" linkcolor="">
      "körperliche An- und Abwesenheit erforderlich"
    </TEXT>
    <TEXT x="28.25" y="78.9856796264648" width="236.5" color="#000000" size="20" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="23" ZPosition="3" linkcolor="">
      "Gewöhnlicher Aufenthalt"
    </TEXT>
  </PAGE>
  <PAGE name="Beschränkte Steuerpflicht" width="720" height="540" color="#FFFFFF" slideid="343">
  <GROUP type="MASTER">
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      "{20 16} {700 16} {700 27} {20 27} {20 16} "
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    <LINE x="19.75" y="114.125" width="680.375" height="0" color="#FF000000" lineWidth="1" lineStyle=" " ZPosition="0"></LINE>
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      "{20 29} {700 29} {700 30} {20 30} {20 29} "
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    <TEXT x="672.75" y="522.117858886719" width="0" color="#898989" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="2" ZPosition="0" linkcolor="">
      "13"
    </TEXT>
  </GROUP>
    <TEXT x="28.25" y="522.367858886719" width="636.25" color="#000000" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="148" ZPosition="1" linkcolor="">
      "22. April 2008  |  Fachbereich Rechts- u. Wirtschaftswissenschaften  |  Fachgebiet Finanz- und Steuerrecht  |  Jun.-Prof. Dr. iur. H. M. Anzinger  |"
    </TEXT>
    <TEXT x="35.625" y="153.625" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="153.18293762207" width="621" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="74" ZPosition="2" linkcolor="">
      "Anknüpfung an bestimmte inländische Einkünfte, die einen Bezug zum Inland "
    </TEXT>
    <TEXT x="49.625" y="174.80793762207" width="81" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="9" ZPosition="2" linkcolor="">
      "aufweisen"
    </TEXT>
    <TEXT x="49" y="205.625" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="63" y="205.18293762207" width="503" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="60" ZPosition="2" linkcolor="">
      "§ 49 EStG regelt abschließend was inländische Einkünfte sind"
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    <TEXT x="35.625" y="257.625" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="257.182952880859" width="348" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="42" ZPosition="2" linkcolor="">
      "Besondere Einkünfteermittlungsvorschriften"
    </TEXT>
    <TEXT x="49" y="288" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="63" y="287.557952880859" width="619" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="76" ZPosition="2" linkcolor="">
      "§ 50 EStG regelt wie inländische Einkünfte von beschränkt Steuerpflichtigen "
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    <TEXT x="63" y="309.182952880859" width="128" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="16" ZPosition="2" linkcolor="">
      "ermittelt werden"
    </TEXT>
    <TEXT x="35.625" y="361.625" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="361.182952880859" width="323" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="37" ZPosition="2" linkcolor="">
      "Besondere Steuererhebungsvorschriften"
    </TEXT>
    <TEXT x="49" y="392" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="63" y="391.557952880859" width="597" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="73" ZPosition="2" linkcolor="">
      "§ 51 EStG regelt wie die Steuer bei beschränkt Steuerpflichtigen erhoben "
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    <TEXT x="63" y="413.182952880859" width="64" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="7" ZPosition="2" linkcolor="">
      "werden,"
    </TEXT>
    <TEXT x="49" y="444" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="63" y="443.557952880859" width="269" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="34" ZPosition="2" linkcolor="">
      "soweit nicht § 2 Abs. 2 EStG gilt."
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    <TEXT x="28.25" y="78.9856796264648" width="247.75" color="#000000" size="20" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="25" ZPosition="3" linkcolor="">
      "Beschränkte Steuerpflicht"
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  </PAGE>
  <PAGE name="Fall IV/2 Hotelzimmer" width="720" height="540" color="#FFFFFF" slideid="344">
  <GROUP type="MASTER">
    <RECTANGLE x="0" y="0" width="720" height="540" color="#FFFFFFFF" fillColor="#FFFFFFFF" lineWidth="0" lineStyle=" " ZPosition="0"></RECTANGLE>
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      "{20 16} {700 16} {700 27} {20 27} {20 16} "
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    <IMAGE x="564.375" y="40.375" width="147.5" height="62.375" filename="04_-_Uebung_Folien_s0p51.png" length="0" ZPosition="0"></IMAGE>
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    <TEXT x="672.75" y="522.117858886719" width="0" color="#898989" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="2" ZPosition="0" linkcolor="">
      "14"
    </TEXT>
  </GROUP>
    <TEXT x="28.25" y="522.367858886719" width="636.25" color="#000000" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="148" ZPosition="1" linkcolor="">
      "22. April 2008  |  Fachbereich Rechts- u. Wirtschaftswissenschaften  |  Fachgebiet Finanz- und Steuerrecht  |  Jun.-Prof. Dr. iur. H. M. Anzinger  |"
    </TEXT>
    <TEXT x="35.5" y="145.25520324707" width="639.375" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="92" ZPosition="2" linkcolor="">
      "Jean Pascal ist französischer Staatsangehöriger und lebt mit seiner Familie in Lyon. Er ist "
    </TEXT>
    <TEXT x="35.5" y="164.50520324707" width="623.5" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="88" ZPosition="2" linkcolor="">
      "Geschäftsführer einer international tätigen Gesellschaft, und als solcher vorübergehend "
    </TEXT>
    <TEXT x="35.5" y="183.75520324707" width="568" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="79" ZPosition="2" linkcolor="">
      "nach Karlsruhe entsandt worden, wo er sich jeweils für die Dauer des einzelnen "
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    <TEXT x="35.5" y="203.00520324707" width="594" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="79" ZPosition="2" linkcolor="">
      "Aufenthalts ein Hotel­zimmer genommen hat. Aus seinem ursprünglich geplanten 3-"
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    <TEXT x="35.5" y="222.25520324707" width="616.25" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="83" ZPosition="2" linkcolor="">
      "monatigen Aufenthalt wurden 7 Monate. Seine Familie zu Hause in Lyon konnte er nur "
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    <TEXT x="35.5" y="241.50520324707" width="324.25" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="41" ZPosition="2" linkcolor="">
      "gelegentlich an den Wochenenden besuchen."
    </TEXT>
    <TEXT x="35.5" y="264.630218505859" width="371.75" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="53" ZPosition="2" linkcolor="">
      "Ist J.P. in Deutschland unbeschränkt steuerpflichtig?"
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    <TEXT x="28.25" y="66.9856796264648" width="75.375" color="#000000" size="20" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="9" ZPosition="3" linkcolor="">
      "Fall IV/2"
    </TEXT>
    <TEXT x="28.25" y="90.9856796264648" width="119.875" color="#000000" size="20" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="11" ZPosition="3" linkcolor="">
      "Hotelzimmer"
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  </PAGE>
  <PAGE name="Fall IV/3 Eheleute Schuhmacher" width="720" height="540" color="#FFFFFF" slideid="345">
  <GROUP type="MASTER">
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      "{20 16} {700 16} {700 27} {20 27} {20 16} "
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    <IMAGE x="564.375" y="40.375" width="147.5" height="62.375" filename="04_-_Uebung_Folien_s0p51.png" length="0" ZPosition="0"></IMAGE>
    <LINE x="19.75" y="114.125" width="680.375" height="0" color="#FF000000" lineWidth="1" lineStyle=" " ZPosition="0"></LINE>
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      "{20 29} {700 29} {700 30} {20 30} {20 29} "
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    <TEXT x="672.75" y="522.117858886719" width="0" color="#898989" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="2" ZPosition="0" linkcolor="">
      "15"
    </TEXT>
  </GROUP>
    <TEXT x="28.25" y="522.367858886719" width="636.25" color="#000000" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="148" ZPosition="1" linkcolor="">
      "22. April 2008  |  Fachbereich Rechts- u. Wirtschaftswissenschaften  |  Fachgebiet Finanz- und Steuerrecht  |  Jun.-Prof. Dr. iur. H. M. Anzinger  |"
    </TEXT>
    <TEXT x="35.5" y="147.18293762207" width="595" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="69" ZPosition="2" linkcolor="">
      "Die Eheleute Fritz und Ulla Schumacher wohnen gemeinsam in Straßburg "
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    <TEXT x="35.5" y="168.80793762207" width="641" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="83" ZPosition="2" linkcolor="">
      "(Frankreich). Fritz hat einen kleinen Malerbetrieb in Kehl (Deutschland). Ulla hat "
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    <TEXT x="35.5" y="190.43293762207" width="662" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="81" ZPosition="2" linkcolor="">
      "Einkünfte aus der Vermietung ihres Elternhauses in Lyon (Frankreich) in Höhe von "
    </TEXT>
    <TEXT x="35.5" y="212.05793762207" width="664" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="79" ZPosition="2" linkcolor="">
      "10.000 € sowie Einkünfte aus der Vermietung einer kleinen Wohnung in Darmstadt "
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    <TEXT x="35.5" y="233.68293762207" width="615" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="78" ZPosition="2" linkcolor="">
      "in Höhe von 8.000 €. Weitere Einkünfte erzielen die Eheleute nicht, über ihre "
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    <TEXT x="35.5" y="255.30793762207" width="651" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="77" ZPosition="2" linkcolor="">
      "Einkünfte in Frankreich haben sie dem deutschen Finanzamt eine Bescheinigung "
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    <TEXT x="35.5" y="276.932952880859" width="79" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="10" ZPosition="2" linkcolor="">
      "vorgelegt."
    </TEXT>
    <TEXT x="35.5" y="328.932952880859" width="16" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="2" ZPosition="2" linkcolor="">
      "a)"
    </TEXT>
    <TEXT x="63.75" y="328.932952880859" width="556" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="67" ZPosition="2" linkcolor="">
      "Sind F und U in Deutschland subjektiv unbeschränkt oder beschränkt "
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    <TEXT x="63.75" y="350.557952880859" width="532" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="66" ZPosition="2" linkcolor="">
      "einkommensteuerpflichtig? Auf welche Einkünfte erstreckt sich die "
    </TEXT>
    <TEXT x="611.5" y="350.557952880859" width="78" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="9" ZPosition="2" linkcolor="">
      "deutsche "
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    <TEXT x="35.5" y="372.182952880859" width="202" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="23" ZPosition="2" linkcolor="">
      "Einkommensteuerpflicht?"
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    <TEXT x="35.5" y="398.182952880859" width="16" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="2" ZPosition="2" linkcolor="">
      "b)"
    </TEXT>
    <TEXT x="63.75" y="398.182952880859" width="478" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="56" ZPosition="2" linkcolor="">
      "Können F und U in den Genuss des Splittingtarifs kommen?"
    </TEXT>
    <TEXT x="35.5" y="450.182952880859" width="352" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="44" ZPosition="2" linkcolor="">
      "Es ist nur auf nationales Recht einzugehen. "
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    <TEXT x="28.25" y="66.9856796264648" width="75.375" color="#000000" size="20" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="9" ZPosition="3" linkcolor="">
      "Fall IV/3"
    </TEXT>
    <TEXT x="28.25" y="90.9856796264648" width="221.25" color="#000000" size="20" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="20" ZPosition="3" linkcolor="">
      "Eheleute Schuhmacher"
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  </PAGE>
  <PAGE name="Fall IV/4 Bauunternehmer" width="720" height="540" color="#FFFFFF" slideid="346">
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      "{20 16} {700 16} {700 27} {20 27} {20 16} "
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      "16"
    </TEXT>
  </GROUP>
    <TEXT x="28.25" y="522.367858886719" width="636.25" color="#000000" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="148" ZPosition="1" linkcolor="">
      "22. April 2008  |  Fachbereich Rechts- u. Wirtschaftswissenschaften  |  Fachgebiet Finanz- und Steuerrecht  |  Jun.-Prof. Dr. iur. H. M. Anzinger  |"
    </TEXT>
    <TEXT x="35.5" y="139.25520324707" width="14.25" color="#000000" size="16" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="2" ZPosition="2" linkcolor="">
      "a)"
    </TEXT>
    <TEXT x="63.5" y="139.25520324707" width="602.25" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="81" ZPosition="2" linkcolor="">
      "Der in Österreich lebende Amadeus Maurer ist deutscher Staatsangehöriger und hat "
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    <TEXT x="63.5" y="158.50520324707" width="635" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="87" ZPosition="2" linkcolor="">
      "seinen Wohnsitz in Salzburg. Dort betreibt er ein Bauunternehmen, mit welchem er einen "
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    <TEXT x="63.5" y="177.75520324707" width="631.25" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="88" ZPosition="2" linkcolor="">
      "jährlichen Gewinn in Höhe von 100.000 € erzielt. Außerdem hat er Einkünfte aus einer in "
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    <TEXT x="63.5" y="197.00520324707" width="604.875" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="80" ZPosition="2" linkcolor="">
      "der Schweiz belegenen Eigentumswohnung in Höhe von 20.000 €. Anlässlich einiger "
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      "Bauprojekte in Deutschland übernachtet er insgesamt 20 Wochen im Jahr in Hotels in "
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      "Deutschland, kehrt aber spätestens Ende der Woche zu seiner Familie nach Salzburg "
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    <TEXT x="63.5" y="254.75520324707" width="51.625" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="7" ZPosition="2" linkcolor="">
      "zurück."
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    <TEXT x="35.5" y="277.880218505859" width="520" color="#000000" size="16" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="60" ZPosition="2" linkcolor="">
      "Muss Amadeus Maurer in Deutschland Einkommensteuer bezahlen?"
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    <TEXT x="35.5" y="324.130218505859" width="15.125" color="#000000" size="16" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="2" ZPosition="2" linkcolor="">
      "b)"
    </TEXT>
    <TEXT x="63.5" y="324.130218505859" width="566.625" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="75" ZPosition="2" linkcolor="">
      "Im Rahmen seiner Tätigkeit als Bauunternehmer übernahm er im Jahr 2005 die "
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    <TEXT x="63.5" y="343.380218505859" width="623.375" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="82" ZPosition="2" linkcolor="">
      "Errichtung eines Geschäftshauses in Passau (Deutschland). Das Geschäftshaus wurde "
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    <TEXT x="63.5" y="362.630218505859" width="550.75" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="81" ZPosition="2" linkcolor="">
      "in der Zeit vom 2.3.2005 bis 15.12.2005 fertig gestellt. Die gesondert erstellte "
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    <TEXT x="63.5" y="381.880218505859" width="387.5" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="50" ZPosition="2" linkcolor="">
      "Endabrechnung weist einen Gewinn von 50.000 € aus."
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    <TEXT x="35.5" y="405.005218505859" width="596.875" color="#000000" size="16" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="75" ZPosition="2" linkcolor="">
      "Ist dieser Gewinn unter Berücksichtigung des DBA Deutschland-Österreich in "
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    <TEXT x="63.5" y="424.255218505859" width="309.375" color="#000000" size="16" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="37" ZPosition="2" linkcolor="">
      "Deutschland einkommensteuerpflichtig?"
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      "Fall IV/4"
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      "Bauunternehmer"
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  <PAGE name="Doppelbesteuerung" width="720" height="540" color="#FFFFFF" slideid="347">
  <GROUP type="MASTER">
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      "{20 16} {700 16} {700 27} {20 27} {20 16} "
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    <TEXT x="672.75" y="522.117858886719" width="0" color="#898989" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="2" ZPosition="0" linkcolor="">
      "17"
    </TEXT>
  </GROUP>
    <TEXT x="28.25" y="522.367858886719" width="636.25" color="#000000" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="148" ZPosition="1" linkcolor="">
      "22. April 2008  |  Fachbereich Rechts- u. Wirtschaftswissenschaften  |  Fachgebiet Finanz- und Steuerrecht  |  Jun.-Prof. Dr. iur. H. M. Anzinger  |"
    </TEXT>
    <TEXT x="35.625" y="179.625" width="0" color="#000000" size="20" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="179.11067199707" width="418.875" color="#000000" size="20" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="44" ZPosition="2" linkcolor="">
      "Besteuerung durch verschiedene Hoheitsträger"
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    <TEXT x="35.625" y="232.375" width="0" color="#000000" size="20" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="231.86067199707" width="236.5" color="#000000" size="20" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="27" ZPosition="2" linkcolor="">
      "Identität von Steuersubjekt"
    </TEXT>
    <TEXT x="35.625" y="285.125" width="0" color="#000000" size="20" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="284.610687255859" width="226.5" color="#000000" size="20" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="26" ZPosition="2" linkcolor="">
      "Identität von Steuerobjekt"
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    <TEXT x="35.625" y="337.875" width="0" color="#000000" size="20" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="337.360687255859" width="324.25" color="#000000" size="20" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="35" ZPosition="2" linkcolor="">
      "Identität des Besteuerungszeitraums"
    </TEXT>
    <TEXT x="35.625" y="390.625" width="0" color="#000000" size="20" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="390.110687255859" width="225.5" color="#000000" size="20" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="26" ZPosition="2" linkcolor="">
      "Gleichartigkeit der Steuer"
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    <TEXT x="28.25" y="78.9856796264648" width="188" color="#000000" size="20" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="17" ZPosition="3" linkcolor="">
      "Doppelbesteuerung"
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  </PAGE>
  <PAGE name="Doppelbesteuerung und doppelte Nichtbesteuerung" width="720" height="540" color="#FFFFFF" slideid="348">
  <GROUP type="MASTER">
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      "{20 16} {700 16} {700 27} {20 27} {20 16} "
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    <IMAGE x="564.375" y="40.375" width="147.5" height="62.375" filename="04_-_Uebung_Folien_s0p51.png" length="0" ZPosition="0"></IMAGE>
    <LINE x="19.75" y="114.125" width="680.375" height="0" color="#FF000000" lineWidth="1" lineStyle=" " ZPosition="0"></LINE>
    <LINE x="19.875" y="511" width="680.375" height="0" color="#FF000000" lineWidth="1" lineStyle=" " ZPosition="0"></LINE>
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    <TEXT x="672.75" y="522.117858886719" width="0" color="#898989" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="2" ZPosition="0" linkcolor="">
      "18"
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  </GROUP>
    <TEXT x="28.25" y="522.367858886719" width="636.25" color="#000000" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="148" ZPosition="1" linkcolor="">
      "22. April 2008  |  Fachbereich Rechts- u. Wirtschaftswissenschaften  |  Fachgebiet Finanz- und Steuerrecht  |  Jun.-Prof. Dr. iur. H. M. Anzinger  |"
    </TEXT>
    <TEXT x="35.625" y="153.625" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="153.18293762207" width="140" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="16" ZPosition="2" linkcolor="">
      "Das Problem der "
    </TEXT>
    <TEXT x="189.625" y="153.18293762207" width="169" color="#000000" size="18" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="17" ZPosition="2" linkcolor="">
      "Doppelbesteuerung"
    </TEXT>
    <TEXT x="358.625" y="153.18293762207" width="113" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="16" ZPosition="2" linkcolor="">
      " tritt auf, wenn"
    </TEXT>
    <TEXT x="49" y="179.625" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="63" y="179.18293762207" width="578" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="71" ZPosition="2" linkcolor="">
      "eine natürliche Person in mehreren Staaten einen Wohnsitz hat und alle "
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    <TEXT x="63" y="200.80793762207" width="427" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="48" ZPosition="2" linkcolor="">
      "Staaten nach dem Welteinkommensprinzip besteuern"
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    <TEXT x="49" y="227.25" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="63" y="226.80793762207" width="634" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="79" ZPosition="2" linkcolor="">
      "eine natürliche Person Einkünfte aus einem anderen Staat bezieht, die dort der "
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    <TEXT x="63" y="248.43293762207" width="580" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="72" ZPosition="2" linkcolor="">
      "Besteuerung unterliegen und gleichzeitig der Wohnsitzstaat die gleichen "
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    <TEXT x="63" y="270.057952880859" width="435" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="50" ZPosition="2" linkcolor="">
      "Einkünfte nach dem Welteinkommensprinzip besteuert"
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    <TEXT x="35.625" y="322.5" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="322.057952880859" width="140" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="16" ZPosition="2" linkcolor="">
      "Das Problem der "
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    <TEXT x="189.625" y="322.057952880859" width="244" color="#000000" size="18" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="26" ZPosition="2" linkcolor="">
      "doppelten Nichtbesteuerung"
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    <TEXT x="433.625" y="322.057952880859" width="254" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="31" ZPosition="2" linkcolor="">
      " tritt auf, wenn Maßnahmen zur "
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    <TEXT x="49.625" y="343.682952880859" width="592" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="72" ZPosition="2" linkcolor="">
      "Vermeidung der Doppelbesteuerung so weit reichen, dass trotz nationaler "
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    <TEXT x="49.625" y="365.307952880859" width="643" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="79" ZPosition="2" linkcolor="">
      "sachlicher und persönlicher Steuerpflicht in keinem Staat mehr Steuern erhoben "
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    <TEXT x="49.625" y="386.932952880859" width="64" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="7" ZPosition="2" linkcolor="">
      "werden."
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    <TEXT x="28.25" y="78.9856796264648" width="494.75" color="#000000" size="20" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="47" ZPosition="3" linkcolor="">
      "Doppelbesteuerung und doppelte Nichtbesteuerung"
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  <PAGE name="Maßnahmen zur Vermeidung der Doppelbesteuerung" width="720" height="540" color="#FFFFFF" slideid="349">
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      "{20 16} {700 16} {700 27} {20 27} {20 16} "
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    <IMAGE x="564.375" y="40.375" width="147.5" height="62.375" filename="04_-_Uebung_Folien_s0p51.png" length="0" ZPosition="0"></IMAGE>
    <LINE x="19.75" y="114.125" width="680.375" height="0" color="#FF000000" lineWidth="1" lineStyle=" " ZPosition="0"></LINE>
    <LINE x="19.875" y="511" width="680.375" height="0" color="#FF000000" lineWidth="1" lineStyle=" " ZPosition="0"></LINE>
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      "{20 29} {700 29} {700 30} {20 30} {20 29} "
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    <TEXT x="672.75" y="522.117858886719" width="0" color="#898989" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="2" ZPosition="0" linkcolor="">
      "19"
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  </GROUP>
    <TEXT x="28.25" y="522.367858886719" width="636.25" color="#000000" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="148" ZPosition="1" linkcolor="">
      "22. April 2008  |  Fachbereich Rechts- u. Wirtschaftswissenschaften  |  Fachgebiet Finanz- und Steuerrecht  |  Jun.-Prof. Dr. iur. H. M. Anzinger  |"
    </TEXT>
    <TEXT x="35.625" y="153.625" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="153.18293762207" width="92" color="#000000" size="18" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="11" ZPosition="2" linkcolor="">
      "Unilaterale"
    </TEXT>
    <TEXT x="141.625" y="153.18293762207" width="345" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="37" ZPosition="2" linkcolor="">
      " Maßnahmen (im Einkommensteuergesetz)"
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    <TEXT x="49" y="179.625" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="63" y="179.18293762207" width="97" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="16" position="normal" length="10" ZPosition="2" linkcolor="">
      "Anrechnung"
    </TEXT>
    <TEXT x="160" y="179.18293762207" width="495" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="60" ZPosition="2" linkcolor="">
      " der ausl. Steuern auf die inländische Einkommensteuer nach "
    </TEXT>
    <TEXT x="63" y="200.80793762207" width="105" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="11" ZPosition="2" linkcolor="">
      "§ 34 c EStG"
    </TEXT>
    <TEXT x="49" y="227.25" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="63" y="226.80793762207" width="51" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="16" position="normal" length="5" ZPosition="2" linkcolor="">
      "Abzug"
    </TEXT>
    <TEXT x="114" y="226.80793762207" width="573" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="67" ZPosition="2" linkcolor="">
      " der ausländischen Steuer von der inländischen Bemessungsgrundlage "
    </TEXT>
    <TEXT x="63" y="248.43293762207" width="83" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="10" ZPosition="2" linkcolor="">
      "auf Antrag"
    </TEXT>
    <TEXT x="35.625" y="300.875" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="300.432952880859" width="81" color="#000000" size="18" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="10" ZPosition="2" linkcolor="">
      "Bilaterale"
    </TEXT>
    <TEXT x="130.625" y="300.432952880859" width="117" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="12" ZPosition="2" linkcolor="">
      " Maßnahmen ("
    </TEXT>
    <TEXT x="247.625" y="300.432952880859" width="274" color="#000000" size="18" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="26" ZPosition="2" linkcolor="">
      "Doppelbesteuerungsabkommen"
    </TEXT>
    <TEXT x="521.625" y="300.432952880859" width="6" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      ")"
    </TEXT>
    <TEXT x="49.625" y="322.057952880859" width="188" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="21" ZPosition="2" linkcolor="">
      "(Wirkung über § 2 AO)"
    </TEXT>
    <TEXT x="49" y="348.5" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="63" y="348.057952880859" width="93" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="16" position="normal" length="12" ZPosition="2" linkcolor="">
      "Freistellung"
    </TEXT>
    <TEXT x="156" y="348.057952880859" width="5" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      " "
    </TEXT>
    <TEXT x="63" y="369.682952880859" width="409" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="50" ZPosition="2" linkcolor="">
      "(in Deutschland meist unter Progressionsvorbehalt)"
    </TEXT>
    <TEXT x="63.875" y="396.125" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="77.875" y="395.682952880859" width="559" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="67" ZPosition="2" linkcolor="">
      "Problem: Wer soll freistellen? Wem gebührt das „Besteuerungsrecht“?"
    </TEXT>
    <TEXT x="49" y="422.125" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="63" y="421.682952880859" width="87" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="16" position="normal" length="9" ZPosition="2" linkcolor="">
      "Anrechung"
    </TEXT>
    <TEXT x="28.25" y="78.9856796264648" width="503.5" color="#000000" size="20" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="46" ZPosition="3" linkcolor="">
      "Maßnahmen zur Vermeidung der Doppelbesteuerung"
    </TEXT>
  </PAGE>
  <PAGE name="Typischer Aufbau eines DBA" width="720" height="540" color="#FFFFFF" slideid="350">
  <GROUP type="MASTER">
    <RECTANGLE x="0" y="0" width="720" height="540" color="#FFFFFFFF" fillColor="#FFFFFFFF" lineWidth="0" lineStyle=" " ZPosition="0"></RECTANGLE>
    <POLYGON x="19.75" y="15.5" width="680.5" height="11.375" color="#FFCC4C03" fillColor="#FFCC4C03" lineWidth="0" lineStyle=" " length="42" ZPosition="0">
      "{20 16} {700 16} {700 27} {20 27} {20 16} "
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    <LINE x="19.875" y="511" width="680.375" height="0" color="#FF000000" lineWidth="1" lineStyle=" " ZPosition="0"></LINE>
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      "{20 29} {700 29} {700 30} {20 30} {20 29} "
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    <TEXT x="672.75" y="522.117858886719" width="0" color="#898989" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="2" ZPosition="0" linkcolor="">
      "20"
    </TEXT>
  </GROUP>
    <TEXT x="28.25" y="522.367858886719" width="636.25" color="#000000" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="148" ZPosition="1" linkcolor="">
      "22. April 2008  |  Fachbereich Rechts- u. Wirtschaftswissenschaften  |  Fachgebiet Finanz- und Steuerrecht  |  Jun.-Prof. Dr. iur. H. M. Anzinger  |"
    </TEXT>
    <TEXT x="35.625" y="165.625" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="165.18293762207" width="70" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="10" ZPosition="2" linkcolor="">
      "Kapitel I:"
    </TEXT>
    <TEXT x="179.5" y="165.18293762207" width="275" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="30" ZPosition="2" linkcolor="">
      "Geltungsbereich des Abkommens "
    </TEXT>
    <TEXT x="179.5" y="186.80793762207" width="192" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="22" ZPosition="2" linkcolor="">
      "(Personen und Steuern)"
    </TEXT>
    <TEXT x="35.625" y="234.875" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="234.43293762207" width="75" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="11" ZPosition="2" linkcolor="">
      "Kapitel II:"
    </TEXT>
    <TEXT x="179.5" y="234.43293762207" width="179" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="20" ZPosition="2" linkcolor="">
      "Begriffsbestimmungen"
    </TEXT>
    <TEXT x="35.625" y="282.5" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="282.057952880859" width="97" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="14" ZPosition="2" linkcolor="">
      "Kapitel III/IV"
    </TEXT>
    <TEXT x="179.5" y="282.057952880859" width="151" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="17" ZPosition="2" linkcolor="">
      "Verteilungsnormen"
    </TEXT>
    <TEXT x="35.625" y="330.125" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="329.682952880859" width="72" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="9" ZPosition="2" linkcolor="">
      "Kapitel V"
    </TEXT>
    <TEXT x="179.5" y="329.682952880859" width="405" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="45" ZPosition="2" linkcolor="">
      "Methoden zur Vermeidung der Doppelbesteuerung"
    </TEXT>
    <TEXT x="35.625" y="377.75" width="0" color="#000000" size="18" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="49.625" y="377.307952880859" width="104" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="14" ZPosition="2" linkcolor="">
      "Kapitel VI/VII"
    </TEXT>
    <TEXT x="179.5" y="377.307952880859" width="431" color="#000000" size="18" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="46" ZPosition="2" linkcolor="">
      "besondere Bestimmungen und Schlussbestimmungen"
    </TEXT>
    <TEXT x="28.25" y="78.9856796264648" width="274.625" color="#000000" size="20" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="26" ZPosition="3" linkcolor="">
      "Typischer Aufbau eines DBA"
    </TEXT>
  </PAGE>
  <PAGE name="Fall IV/5 Eine vielgereiste Wirtschaftsingenieurin (1/2)" width="720" height="540" color="#FFFFFF" slideid="352">
  <GROUP type="MASTER">
    <RECTANGLE x="0" y="0" width="720" height="540" color="#FFFFFFFF" fillColor="#FFFFFFFF" lineWidth="0" lineStyle=" " ZPosition="0"></RECTANGLE>
    <POLYGON x="19.75" y="15.5" width="680.5" height="11.375" color="#FFCC4C03" fillColor="#FFCC4C03" lineWidth="0" lineStyle=" " length="42" ZPosition="0">
      "{20 16} {700 16} {700 27} {20 27} {20 16} "
    </POLYGON>
    <IMAGE x="564.375" y="40.375" width="147.5" height="62.375" filename="04_-_Uebung_Folien_s0p51.png" length="0" ZPosition="0"></IMAGE>
    <LINE x="19.75" y="114.125" width="680.375" height="0" color="#FF000000" lineWidth="1" lineStyle=" " ZPosition="0"></LINE>
    <LINE x="19.875" y="511" width="680.375" height="0" color="#FF000000" lineWidth="1" lineStyle=" " ZPosition="0"></LINE>
    <POLYGON x="19.75" y="28.875" width="680.375" height="1.125" color="#FF000000" fillColor="#FF000000" lineWidth="0" lineStyle=" " length="42" ZPosition="0">
      "{20 29} {700 29} {700 30} {20 30} {20 29} "
    </POLYGON>
    <TEXT x="672.75" y="522.117858886719" width="0" color="#898989" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="2" ZPosition="0" linkcolor="">
      "21"
    </TEXT>
  </GROUP>
    <TEXT x="28.25" y="522.367858886719" width="636.25" color="#000000" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="148" ZPosition="1" linkcolor="">
      "22. April 2008  |  Fachbereich Rechts- u. Wirtschaftswissenschaften  |  Fachgebiet Finanz- und Steuerrecht  |  Jun.-Prof. Dr. iur. H. M. Anzinger  |"
    </TEXT>
    <TEXT x="25.25" y="136.02604675293" width="663" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="91" ZPosition="2" linkcolor="">
      "Pauline Polyglott hat in Darmstadt Wirtschaftsingenieurwesen mit Fachrichtung Bauingenieur-"
    </TEXT>
    <TEXT x="25.25" y="151.40104675293" width="643" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="94" ZPosition="2" linkcolor="">
      "wesen studiert. Seit 2002 arbeitet sie für die InterBau AG in Berlin, ein internationales Bau-"
    </TEXT>
    <TEXT x="25.25" y="166.77604675293" width="670.125" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="93" ZPosition="2" linkcolor="">
      "unternehmen mit Hauptsitz in Deutschland. Im Jahr 2005 wurde sie für drei Jahre zur Interbau "
    </TEXT>
    <TEXT x="25.25" y="182.15104675293" width="649.75" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="86" ZPosition="2" linkcolor="">
      "Russland GmbH, einem Tochterunternehmen der Interbau AG mit Sitz in Moskau, versetzt. "
    </TEXT>
    <TEXT x="25.25" y="197.52604675293" width="654.5" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="92" ZPosition="2" linkcolor="">
      "Seither ist sie bei der Interbau Russland GmbH angestellt und wird von dieser auch bezahlt. "
    </TEXT>
    <TEXT x="25.25" y="212.90104675293" width="633.625" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="86" ZPosition="2" linkcolor="">
      "Sie hat sich deshalb in Moskau eine Wohnung gemietet und gleichzeitig ihre Wohnung in "
    </TEXT>
    <TEXT x="25.25" y="228.27604675293" width="673" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="90" ZPosition="2" linkcolor="">
      "Deutschland für die Dauer ihres Auslandsaufenthalts aufgegeben. Jedes Jahr zu Weihnachten "
    </TEXT>
    <TEXT x="25.25" y="243.65104675293" width="615.25" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="82" ZPosition="2" linkcolor="">
      "kommt sie für einige Tage nach Deutschland und übernachtet dann bei verschiedenen "
    </TEXT>
    <TEXT x="25.25" y="259.026031494141" width="184.875" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="23" ZPosition="2" linkcolor="">
      "Freunden und Bekannten."
    </TEXT>
    <TEXT x="25.25" y="297.526031494141" width="655" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="90" ZPosition="2" linkcolor="">
      "Von der Interbau Russland GmbH erhielt Pauline Polyglott in 2006 ein Jahresgehalt in Höhe "
    </TEXT>
    <TEXT x="25.25" y="312.901031494141" width="203.75" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="26" ZPosition="2" linkcolor="">
      "von umgerechnet 120.000 €."
    </TEXT>
    <TEXT x="25.25" y="332.151031494141" width="4.5" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      " "
    </TEXT>
    <TEXT x="25.25" y="351.401031494141" width="424" color="#000000" size="16" family="Arial" weight="normal" slant="italic" style="2" position="normal" length="58" ZPosition="2" linkcolor="">
      "Ist dieses Gehalt in Deutschland einkommensteuerpflichtig?"
    </TEXT>
    <TEXT x="28.25" y="66.9856796264648" width="75.375" color="#000000" size="20" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="9" ZPosition="3" linkcolor="">
      "Fall IV/5"
    </TEXT>
    <TEXT x="28.25" y="90.9856796264648" width="426.125" color="#000000" size="20" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="46" ZPosition="3" linkcolor="">
      "Eine vielgereiste Wirtschaftsingenieurin (1/2)"
    </TEXT>
  </PAGE>
  <PAGE name="Fall IV/5 Eine vielgereiste Wirtschaftsingenieurin (1/2)" width="720" height="540" color="#FFFFFF" slideid="354">
  <GROUP type="MASTER">
    <RECTANGLE x="0" y="0" width="720" height="540" color="#FFFFFFFF" fillColor="#FFFFFFFF" lineWidth="0" lineStyle=" " ZPosition="0"></RECTANGLE>
    <POLYGON x="19.75" y="15.5" width="680.5" height="11.375" color="#FFCC4C03" fillColor="#FFCC4C03" lineWidth="0" lineStyle=" " length="42" ZPosition="0">
      "{20 16} {700 16} {700 27} {20 27} {20 16} "
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    <IMAGE x="564.375" y="40.375" width="147.5" height="62.375" filename="04_-_Uebung_Folien_s0p51.png" length="0" ZPosition="0"></IMAGE>
    <LINE x="19.75" y="114.125" width="680.375" height="0" color="#FF000000" lineWidth="1" lineStyle=" " ZPosition="0"></LINE>
    <LINE x="19.875" y="511" width="680.375" height="0" color="#FF000000" lineWidth="1" lineStyle=" " ZPosition="0"></LINE>
    <POLYGON x="19.75" y="28.875" width="680.375" height="1.125" color="#FF000000" fillColor="#FF000000" lineWidth="0" lineStyle=" " length="42" ZPosition="0">
      "{20 29} {700 29} {700 30} {20 30} {20 29} "
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    <TEXT x="672.75" y="522.117858886719" width="0" color="#898989" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="2" ZPosition="0" linkcolor="">
      "22"
    </TEXT>
  </GROUP>
    <TEXT x="28.25" y="522.367858886719" width="636.25" color="#000000" size="10" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="148" ZPosition="1" linkcolor="">
      "22. April 2008  |  Fachbereich Rechts- u. Wirtschaftswissenschaften  |  Fachgebiet Finanz- und Steuerrecht  |  Jun.-Prof. Dr. iur. H. M. Anzinger  |"
    </TEXT>
    <TEXT x="25.25" y="155.27604675293" width="625.375" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="87" ZPosition="2" linkcolor="">
      "Vom 1. März – 30. April 2007 war Pauline Polyglott im Auftrage ihrer Moskauer Firma in "
    </TEXT>
    <TEXT x="25.25" y="170.65104675293" width="652.625" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="90" ZPosition="2" linkcolor="">
      "Deutschland, um dort ein Bauprojekt unter russischer Beteiligung zu koordinieren. Während "
    </TEXT>
    <TEXT x="25.25" y="186.02604675293" width="664.5" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="95" ZPosition="2" linkcolor="">
      "dieser Zeit übernachtete sie in einem von der Firma gestellten Hotelzimmer. Ihr Gehalt erhielt "
    </TEXT>
    <TEXT x="25.25" y="201.40104675293" width="638.375" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="85" ZPosition="2" linkcolor="">
      "Pauline Polyglott auch während dieser beiden Monate von der Interbau Russland GmbH / "
    </TEXT>
    <TEXT x="25.25" y="216.77604675293" width="513.75" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="71" ZPosition="2" linkcolor="">
      "Moskau, die davon auch die anfallenden russischen Steuern einbehielt.  "
    </TEXT>
    <TEXT x="25.25" y="255.27604675293" width="119.25" color="#000000" size="16" family="Arial" weight="normal" slant="italic" style="2" position="normal" length="17" ZPosition="2" linkcolor="">
      "Ist dieses Gehalt"
    </TEXT>
    <TEXT x="61.25" y="274.924987792969" width="0" color="#000000" size="16" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="88.25" y="274.526031494141" width="521.375" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="68" ZPosition="2" linkcolor="">
      "ohne Berücksichtigung des DBA Deutschland – Russland in Deutschland "
    </TEXT>
    <TEXT x="88.25" y="289.901031494141" width="190.125" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="25" ZPosition="2" linkcolor="">
      "einkommensteuerpflichtig?"
    </TEXT>
    <TEXT x="61.25" y="309.549987792969" width="0" color="#000000" size="16" family="Wingdings" weight="normal" slant="roman" style="0" position="normal" length="1" ZPosition="2" linkcolor="">
      "§"
    </TEXT>
    <TEXT x="88.25" y="309.151031494141" width="520.5" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="68" ZPosition="2" linkcolor="">
      "nach Berücksichtigung des DBA Deutschland – Russland in Deutschland "
    </TEXT>
    <TEXT x="88.25" y="324.526031494141" width="190.125" color="#000000" size="16" family="Arial" weight="normal" slant="roman" style="0" position="normal" length="25" ZPosition="2" linkcolor="">
      "einkommensteuerpflichtig?"
    </TEXT>
    <TEXT x="25.25" y="363.026031494141" width="616.875" color="#000000" size="16" family="Arial" weight="normal" slant="italic" style="2" position="normal" length="82" ZPosition="2" linkcolor="">
      "In Abdruck beigefügt finden Sie die relevanten Passagen aus dem DBA Deutschland – "
    </TEXT>
    <TEXT x="25.25" y="378.401031494141" width="71" color="#000000" size="16" family="Arial" weight="normal" slant="italic" style="2" position="normal" length="9" ZPosition="2" linkcolor="">
      "Russland."
    </TEXT>
    <TEXT x="28.25" y="66.9856796264648" width="75.375" color="#000000" size="20" family="Arial" weight="bold" slant="roman" style="1" position="normal" length="9" ZPosition="3" linkcolor="">
      "Fall IV/5"
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      "Eine vielgereiste Wirtschaftsingenieurin (1/2)"
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      "Literaturhinweise"
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      "§"
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      "Birk, Steuerrecht, § 6 C"
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      "Fall „Boris-Becker“ in CLIX "
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      "§"
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      "Musterlösungen zu den Übungsfällen in CLIX"
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      "22. April 2008  |  Fachbereich Rechts- u. Wirtschaftswissenschaften  |  Fachgebiet Finanz- und Steuerrecht  |  Jun.-Prof. Dr. iur. H. M. Anzinger  |"
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      "23"
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