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Cum Ex Dividendenstripping. Missbräuchliche Steuergestaltung oder systemgerechte Anrechnung von Kapitalertragsteuer?

Cum Ex Dividendenstripping. Missbräuchliche Steuergestaltung oder systemgerechte Anrechnung von Kapitalertragsteuer?

          
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About the Book

Masterarbeit aus dem Jahr 2021 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Universität Osnabrück, Sprache: Deutsch, Abstract: Der Gerichtsbarkeit stellt sich in immer häufigeren Verfahren die Frage nach der Rechtmäßigkeit der Cum/Ex-Geschäfte, die der Gesetzgeber bis 2012 kaum unterband. Konkret muss bei Leerverkäufen von Aktienpaketen rund um den Dividendenstichtag geklärt werden, ob eine Zurechnung der Dividendenerträge beim Käufer rechtmäßig war. Eine solche Zuordnung mündete regelmäßig in der charakteristischen doppelten Berechtigung zur Anrechnung oder Erstattung der Kapitalertragsteuer. Inwiefern diese Charakteristik einen rechtmäßigen Platz im System der Kapitalertragsteuer einnimmt oder ein Gestaltungsmissbrauch vorliegt, ist Thema dieser Arbeit. Zunächst wird auf Basis des Dualismus der Steuersubjekte die Besteuerung von Kapitaleinkünften im Rahmen der Abgeltungsteuer, des Teileinkünfteverfahrens und des § 8b KStG erläutert. Im Anschluss werden die Börsenbedingungen und Handelsgestaltungen vorgestellt, die den Rahmen des Dividendenstrippings bilden, um in der Folge auf ein simplifiziertes Basismodell der Cum/Ex-Gestaltungen überzuleiten. Den Kern dieses Kapitels stellt die Vorstellung eines Cum/Ex-Modells dar, das den real aufgetretenen Gestaltungen gerecht wird. Anschließend wird sich detailliert mit der Frage der Rechtmäßigkeit und Systemgerechtigkeit der Gestaltungsmodelle beschäftigt. Zentral ist der Übergang des wirtschaftlichen Eigentums, der unter den gegebenen Voraussetzungen des BFH analysiert wird. Beachtlich für Cum/Ex-Geschäfte sind dabei die Zeiträume bis zur Einführung des § 20 Abs. 1 Nr. 1 S. 4 EStG im Jahr 2007 und ab 2007 bis zum Inkrafttreten des OGAW-IV-Umsetzungsgesetz (UmsG) im Jahr 2011, welches die Cum/Ex-Geschäfte mehrheitlich verhinderte. Zur Veranschaulichung und Vergleichbarkeit wird neben der für Cum/Ex-Modelle typischen Leerverkaufsgestaltung auch der Inhaberverkauf dargestellt. Unabhängig vom Übe


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Product Details
  • ISBN-13: 9783346552631
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 100
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 3346552632
  • Publisher Date: 22 Nov 2021
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 140 gr


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