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Dienstleistungsbetriebsstätte unter besonderer Berücksichtigung aktueller Entwicklungen

Dienstleistungsbetriebsstätte unter besonderer Berücksichtigung aktueller Entwicklungen

          
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About the Book

Studienarbeit aus dem Jahr 2021 im Fachbereich Jura - Steuerrecht, Note: 1,3, Hochschule Aalen, Sprache: Deutsch, Abstract: Ziel eines DBA ist es, Doppelbesteuerung sowie Nicht- oder Niedrigbesteuerung zu vermeiden. Um starke Abweichungen der Verträge der einzelnen Staaten zu verhindern, wurde das OECD-MA eingeführt. Das OECD-MA wurde in der Vergangenheit mehrmals überarbeitet, der aktuelle Stand stammt aus dem Jahr 2017. Im Abschnitt II den Begriffsbestimmungen ist im Artikel 5 die Betriebsstättendefinition vorhanden. Gemäß Artikel 5 Absatz 1 OECD-MA ist eine Betriebsstätte eine feste Geschäftseinrichtung, durch die die Tätigkeit eines Unternehmens ganz oder teilweise ausgeübt wird. Gemäß Artikel 7 Absatz 1 Satz 1 OECD-MA können Gewinne eines Unternehmens eines Vertragsstaates nur in dem Staat besteuert werden, es sei denn, das Unternehmen übt seine Tätigkeit in einem anderen Vertragsstaat durch eine dort belegene Betriebsstätte aus. Bisher hat das Erbringen von Dienstleistungen keine Betriebsstätte begründet, doch viele Entwicklungsländer vertreten die Auffassung, dass allein die Erbringung von Dienstleistungen über einen Zeitraum von mehr als 183 Tage zu der Begründung einer Dienstleistungs-Betriebsstätte führt. Im DBA-China mit Deutschland ist in Art. 5 Abs. 3 b eine entsprechende Regelung zu finden, so dass das Erbringen von Dienstleistungen über einen Zeitraum von mehr als sechs Monaten zu einer Betriebsstätte führt. Generell lehnen aber Industriestaaten wie Deutschland diese Auffassung ab und möchten bei der enger gefassten Betriebsstättenbegründung bleiben. Durch die zunehmende Digitalisierung stellt sich die Frage, ob die Definition des Betriebsstättenbegriffs noch zeitgemäß ist. Eine feste Geschäftseinrichtung ist in der digitalen Wirtschaft nicht mehr notwendig. Hinzu kommt, dass durch die Globalisierung vermehrt grenzüberschreitende Dienstleistungen erbracht werden. Viele Dienstleistungen können ohne Betriebsstätte im Tätigkeitsstaat erbracht werden.


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Product Details
  • ISBN-13: 9783346600240
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 28
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3346600246
  • Publisher Date: 08 Feb 2022
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 50 gr


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