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Finanztransaktionen im Konzern. Umsetzung der neuen OECD-Verrechnungspreisleitlinien in das nationale Recht

Finanztransaktionen im Konzern. Umsetzung der neuen OECD-Verrechnungspreisleitlinien in das nationale Recht

          
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About the Book

Bachelorarbeit aus dem Jahr 2021 im Fachbereich Jura - Steuerrecht, Note: 1,0, Hochschule für öffentliche Verwaltung und Finanzen Ludwigsburg; ehem. Fachhochschule Ludwigsburg, Sprache: Deutsch, Abstract: Verrechnungspreise für grenzüberschreitende Finanztransaktionen innerhalb eines Konzerns sind ein ständiges Thema bei Betriebsprüfungen. Im Schnitt werden bei jedem dritten Konzernunternehmen die angesetzten Verrechnungspreise kritisch hinterfragt und beanstandet. Kern einer jeden Verrechnungspreisprüfung bildet hierbei der Fremdvergleichsgrundsatz. Die Diskussion über die Fremdüblichkeit der Verrechnungspreise von konzerninternen Finanztransaktionen ist derweil keine Besonderheit des deutschen Steuerrechts und wird auch global facettenreich diskutiert. Da Verrechnungspreissachverhalte stets bilateral wenn nicht sogar multilateral sind, ist eine einheitliche internationale Auslegung des Fremdvergleichsgrundsatzes geboten. Unilaterale Alleingänge sind in diesem Kontext nicht zielführend und befördern lediglich Doppelbesteuerungsstreitigkeiten, die sich aufgrund einseitiger Verrechnungspreiskorrekturen ergeben. Die Organisation für wirtschaftliche Zusammenarbeit und Entwicklung (OECD) hat daher im Februar 2020 die Verrechnungspreisleitlinien zu Finanztransaktionen veröffentlicht, um weltweit eine kohärentere Verrechnungspreisprüfung zu ermöglichen. Auf nationaler Ebene hat sich das Bundesministerium der Finanzen (BMF) ebenfalls dem Thema der Verrechnungspreisprüfung bei Finanzierungsleistungen angenommen. Durch die Einführung eines § 1a in das Außensteuergesetz (AStG) sollen hierfür eindeutige Regelungen geschaffen werden. Orientiert hat sich das BMF bei der angedachten Neureglung an den Verrechnungspreisleitlinien der OECD. In dieser Arbeit soll untersucht werden, wie die neuen OECD-Verrechnungspreisleitlinien im Rahmen des § 1a AStG in der Fassung des Referentenentwurfs zum ATAD -Umsetzungsgesetz (ATADUmsG) vom 24.03.2020 (AStG-RE) in das nationale Recht umges


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Product Details
  • ISBN-13: 9783346434234
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 80
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3346434230
  • Publisher Date: 19 May 2021
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 113 gr


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Finanztransaktionen im Konzern. Umsetzung der neuen OECD-Verrechnungspreisleitlinien in das nationale Recht
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Finanztransaktionen im Konzern. Umsetzung der neuen OECD-Verrechnungspreisleitlinien in das nationale Recht
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