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Ausgewählte steuerliche Probleme im Bereich des E-Commerce

Ausgewählte steuerliche Probleme im Bereich des E-Commerce

          
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Inhaltsangabe: Gang der Untersuchung: Die vorliegende Arbeit befaßt sich mit Problemen der Anwendung bestehender steuerrechtlicher Regelungen der Bundesrepublik Deutschland und der Europäischen Union auf Transaktionen im internetbasierten E-Commerce. Nicht Gegenstand der Arbeit sind somit die Diskussion um die Entwicklung neuer Steuern, speziell für E-Commerce, sowie der elektronische Geschäftsverkehr über proprietäre Netze, wie z.B. EDI o.ä.. Nach der Erläuterung zentraler Begrifflichkeiten und der Grundarchitekturen des E-Commerce in Kapitel 2 werden in Kapitel 3 anhand der gewerblichen Einkünfte die Probleme der ertragsteuerlichen Behandlung von E-Commerce Transaktionen dargestellt. Hierbei bildet die Prüfung der Anknüpfung an eine inländische Betriebsstätte einen Schwerpunkt. Die Arbeit wird zeigen, daß die Auslegung der Gesetze und der Rechtsprechung in diesem Bereich Raum für Steuergestaltungen offen lassen. Die Besonderheiten des E-Commerce haben auch Auswirkungen auf die Einkünftezurechnung zwischen Stammhaus und Betriebsstätten innerhalb eines Konzerns. Einem weiteren wichtigen Problemfeld der Besteuerung von E-Commerce widmet sich Kapitel 4 der Arbeit. Die Umsatzbesteuerung von Internet-Transaktionen wirft vielfältige Fragen auf, die im Kern zusammenhängen mit der Einordnung in eine bestimmte Umsatzkategorie des nationalen oder des EU-Rechtes und der damit zusammenhängenden Bestimmung des Umsatzortes, der von besonderer Bedeutung bei grenzüberschreitenden Transaktionen ist. Aufgrund der internationalen Relevanz dieser Fragestellung liegt ein Schwerpunkt dieser Arbeit in den aktuellen Entwicklungen und Vorschlägen hierzu im EU-Recht. Im 5. Kapitel folgt eine Analyse der verfahrensrechtlichen Probleme, die sich im Bereich der Ermittlung und des Vollzugs von Steuern auf E-Commerce-Aktivitäten ergeben, und die Vorstellung möglicher Lösungsansätze. Inhaltsverzeichnis: Inhaltsverzeichnis: InhaltsverzeichnisII AbkürzungsverzeichnisV Abbildungsverzeichnis


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Product Details
  • ISBN-13: 9783838630458
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3838630459
  • Publisher Date: 24 Jan 2001
  • Height: 210 mm
  • No of Pages: 88
  • Series Title: German
  • Weight: 127 gr


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