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Besteuerung des Holdingstandortes Deutschland nach der Unternehmenssteuerreform

Besteuerung des Holdingstandortes Deutschland nach der Unternehmenssteuerreform

          
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About the Book

Inhaltsangabe: Einleitung: Holdingstrukturen stellen seit Jahren eine beliebte Form der Gestaltung nationaler und internationaler unternehmerischer Betätigung dar. Sie erlangen als Folge der Globalisierung der Wirtschaft zunehmende Bedeutung im Rahmen grenzüberschreitender Unternehmenszusammenschlüsse. Bei Aufbau und Standortentscheidung internationaler Konzerne können neben vielfältigen funktionalen und organisatorischen Gründen auch steuerliche Aspekte eine wichtige Rolle spielen. Der sich verschärfende internationale Wettbewerb sowie der Zwang zur Kostenreduzierung stellt Unternehmen vor die Notwendigkeit, historische Standortentscheidungen im Hinblick auf Kosten- bzw. Steuereinsparungen zu überprüfen. Daraus ergibt sich ein latenter Anreiz dort zu investieren, wo attraktivere steuerliche Rahmenbedingungen vorherrschen. Durch Implementierung einer Holdinggesellschaft als selbstständiger Steuerrechtsträger, eröffnet sich die Möglichkeit einer Partizipation am nationalen und internationalen Steuerrecht des jeweiligen Holding-Standortes. Bei entsprechender Ausgestaltung des nationalen Steuerrechtes in Kombination mit dem Steuerrecht anderer beteiligter Staaten, kann sich gegenüber einer Direktinvestition von der Mutter- in die Tochtergesellschaften eine geringere Gesamtsteuerbelastung ergeben. Aufbauend auf den Grundlagen der Besteuerung von Holding-Strukturen erfolgt die Untersuchung der Besteuerung des Holdingstandortes Deutschland nach der Unternehmenssteuerreform. Mit dem Inkrafttreten des Steuersenkungsgesetztes im Jahr 2001 wurde der Grundstein der Unternehmenssteuerreform gelegt; es erfolgte ein Systemwechsel vom körperschaftsteuerlichen Vollanrechnungsverfahren zu einer Definitivbesteuerung von Körperschaften. Zukünftig sind Beteiligungserträge aus in- und ausländischen Kapitalgesellschaften von der Besteuerung freigestellt. Betriebsausgaben und Verluste, die im Zusammenhang mit diesen Beteiligungen entstehen, dürfen nur noch begrenzt steuerlich berücksich


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Product Details
  • ISBN-13: 9783838658636
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 148 mm
  • ISBN-10: 3838658639
  • Publisher Date: 22 Sep 2002
  • Height: 210 mm
  • No of Pages: 124
  • Series Title: German
  • Weight: 172 gr


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