{
  "Signatur": "ZH_SRK_001",
  "Spider": "ZH_Steuerrekurs",
  "Datum": "2011-02-18",
  "PDF": {
    "Datei": "ZH_Steuerrekurs/ZH_SRK_001_DB-2010-205_2011-02-18.pdf",
    "URL": "https://www.strgzh.ch/assets/entscheide/StRG_DB_2010_205_uc.pdf",
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  "Num": [
    "DB.2010.205",
    "ST.2010.286"
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  "Kopfzeile": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht 18.02.2011 DB.2010.205"
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht 18.02.2011 DB.2010.205"
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht 18.02.2011 DB.2010.205"
    }
  ],
  "Meta": [
    {
      "Sprachen": [
        "de"
      ],
      "Text": "Zürich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "fr"
      ],
      "Text": "Zurich Steuerrekursgericht "
    },
    {
      "Sprachen": [
        "it"
      ],
      "Text": "Zurigo Steuerrekursgericht "
    }
  ],
  "Abstract": [
    {
      "Sprachen": [
        "de",
        "fr",
        "it"
      ],
      "Text": "Direkte Bundessteuer 2007 und Staats- und Gemeindesteuern 2007 | Unbeschränkte Steuerpflicht in der Schweiz aufgrund persönlicher Zugehörigkeit - Einkünfte aus dem Ausland ohne Vorliegen eines Spezialdomizils\nDie Pflichtige erzielte zusätzliche Einkünfte im Ausland durch Auftritte als Künstlerin. Verlegung der Abzüge (Gewinnungskosten, AHV-Beiträge Selbstständigerwerbender, Beiträge Säule 3a) auf in- und ausländische Einkünfte?\nMassgebend sind Art. 17 und 23 A OECD-Musterabkommen (bzw. die entsprechenden Bestimmungen der DBAs). Dort ist die Bemessung des von der Besteuerung auszunehmenden Einkommens nicht geregelt, weshalb innerstaatliches Recht anwendbar ist. Im Staatssteuerbereich ist die internationale Ausscheidung gemäss § 6 Abs. 1 StG vorzunehmen und die Abzüge sind objektmässig (organische Abzüge) bzw. proportional (anorganische Abzüge) zu verlegen. Im Bereich der Bundessteuer mangelt es jedoch an einer gesetzlichen Grundlage, um in der vorliegenden Konstellation überhaupt eine internationale Ausscheidung vornehmen zu können (kein Spezialdomizil). Der Pflichtigen sind daher alle geltend gemachten Abzüge zu gewähren. Gutheissung der Beschwerde; Abweisung des Rekurses. | § 6 Abs. 1 StG; Art. 6 Abs. 1 und 3 DBG; Art. 17 Abs. 1 und 23 A OECD-Musterabkommen"
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