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Besteuerung immaterieller Wirtschaftsgüter in multinationalen Unternehmen: Marketing Intangibles

Besteuerung immaterieller Wirtschaftsgüter in multinationalen Unternehmen: Marketing Intangibles

          
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About the Book

Bachelorarbeit aus dem Jahr 2012 im Fachbereich Jura - Steuerrecht, Ostfalia Hochschule für angewandte Wissenschaften Fachhochschule Braunschweig/Wolfenbüttel, Sprache: Deutsch, Abstract: Marken und Firmennamen sind heute allgegenwärtig. Ob auf Plakatwänden, im Fernsehen, auf den Produkten selbst oder in den Namen bekannter Fußballstadien - Marken und Firmennamen dienen als wichtigstes Erkennungsmerkmal eines Produkts oder einer Dienstleistung und spielen gerade im internationalen Wettbewerb eine immer größere Rolle. Als wohl bekannteste Form der Marketing Intangibles, einer Untergruppe der immateriellen Wirtschaftsgüter, kommt Ihnen auch im Verrechnungspreiskontext eine immer größer werdende Bedeutung zu. Durch grenzüberschreitende Tätigkeiten und Lizenzierungen von Marken sehen sich multinationale Unternehmen ständig mit der Gefahr einer Doppelbesteuerung konfrontiert, da unter anderem die von Ihnen ermittelten Verrechnungspreise, z.B. in Form von Lizenzgebühren, den Steuerbehörden zweier oder mehrerer Staaten standhalten müssen Neben der Einordnung der immateriellen Wirtschaftsgüter in den allgemeinen Verrechnungspreiskontext und der genauen Eingrenzung des Begriffs der Marketing Intangibles soll deren Bedeutung, sowie Möglichkeiten der Bewertung und Übertragung aufgezeigt werden. Ebenso sollen die bereits angesprochenen unterschiedlichen einzelstaatlichen Bewertungsmaßstäbe im Rahmen einer generellen exemplarischen Betrachtung ausgewählter nationaler Besteuerungspraxis von Marketing Intangibles betrachtet werden. Abschließend soll der in diesem Jahr erschienene OECD-Diskussionsentwurf zu einer Neufassung des Kapitel IV der Verrechnungspreisleitlinien dargestellt werden.


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Product Details
  • ISBN-13: 9783656481621
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Weight: 127 gr
  • ISBN-10: 3656481628
  • Publisher Date: 21 Aug 2013
  • Height: 210 mm
  • No of Pages: 90
  • Series Title: German
  • Sub Title: Marketing Intangibles
  • Width: 148 mm


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Besteuerung immaterieller Wirtschaftsgüter in multinationalen Unternehmen: Marketing Intangibles
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