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Grenzuberschreitende Verlustberucksichtigung Im Fall Eg-Auslandischer Direktinvestitionen

Grenzuberschreitende Verlustberucksichtigung Im Fall Eg-Auslandischer Direktinvestitionen

          
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About the Book

Viele deutsche Unternehmen erweitern ihre Geschaftstatigkeit durch die Begrundung einer festen Niederlassung im europaischen Ausland. Aufgrund der Involvierung mehrerer Staaten verkompliziert sich die Rechtslage hierbei erheblich. Insbesondere wird - anders als in reinen Inlandsfallen - eine steuerliche Berucksichtigung von Niederlassungsverlusten generell versagt. Der Autor uberpruft, inwieweit diese Benachteiligung mit nationalen, abkommensrechtlichen und europaischen Vorgaben zu vereinbaren ist. Angestossen wurde die Untersuchung vor allem durch das viel beachtete Urteil des Europaischen Gerichtshofs in der Rechtssache "Marks & Spencer" sowie durch den Rechtsprechungswandel des osterreichischen Verwaltungsgerichtshofs und des luxemburgischen Verwaltungsgerichts. Neben der Darstellung von Grundprinzipien der Verlustberucksichtigung und des Doppelbesteuerungsrechts geht der Autor insbesondere auf das umstrittene deutsche Verstandnis der Freistellungsmethode ein. Zudem begutachtet er intensiv das Konzept der korperschaftsteuerlichen Organschaft, das in innerstaatlichen Fallen eine Verlustberucksichtigung zwischen einer Mutter- und Tochtergesellschaft erlaubt. Alle aufgeworfenen Fragestellungen werden sowohl einer streng rechtlichen als auch einer wirtschaftlich orientierten Betrachtungsweise unterzogen. Hieran angelehnt entwirft der Autor auch seine Losungsvorschlage.


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Product Details
  • ISBN-13: 9783899136487
  • Publisher: Ergon Verlag
  • Publisher Imprint: Ergon Verlag
  • Height: 0 mm
  • No of Pages: 298
  • Series Title: Wurzburger Rechtswissenschaftliche Schriften
  • Width: 0 mm
  • ISBN-10: 3899136489
  • Publisher Date: 01 Sep 2008
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 700 gr


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