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Hinzurechnungsbesteuerung nach dem Außensteuergesetz: §§ 7 bis 14 AStG

Hinzurechnungsbesteuerung nach dem Außensteuergesetz: §§ 7 bis 14 AStG

          
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About the Book

Die Hinzurechnungsbesteuerung betrachtet insbesondere Konstruktionen, in denen die Gewinne der Gesellschaft im Ausland thesauriert werden und der deutsche Fiskus durch deren Abschirmwirkung darauf nicht zugreifen kann. Die Aufgabe der Hinzurechnungsbesteuerung ist es, die Vermeidung der Erlangung von unangemessenen Steuervorteilen aufgrund des internationalen Steuergefälles zu vermeiden und eine Reduzierung der Steuerlast durch Unternehmen sowie eine eventuelle Steuerflucht zu verhindern. Das Ziel ist die Sicherstellung einer gleichmäßigen Besteuerung und die Verhinderung von Wettbewerbsverzerrungen durch steuerliche Aspekte. Die Hinzurechnungsbesteuerung ist ein komplexes System von Regelungen, Ausnahmen und Rück-Ausnahmen. Im Zuge dieser Untersuchung wird zunächst auf das Außensteuergesetz allgemein eingegangen und das Konzept der Hinzurechnungsbesteuerung erläutert. In der Folge rücken die §§7 bis 14 AStG in den Fokus der Untersuchung. Dabei werden als erstes die Tatbestandsvoraussetzungen, insbesondere der Inländerbeherrschung, des Katalogs der aktiven Einkünfte und der niedrigen Besteuerung herausgearbeitet. Anschließend werden die Ausnahmetatbestände thematisiert, bei denen die Hinzurechnung unterbleibt. In einem weiteren Schritt wird die Ermittlung der Hinzurechnungsquote und des anzusetzenden Hinzurechnungsbetrages sowie dessen Besteuerung als Rechtsfolge untersucht und erläutert.
About the Author: Verena Eding, B.Sc. wurde 1986 in Augsburg geboren. Im Anschluss an ihre Ausbildung zur Industriekauffrau im Jahre 2008 entschied sie sich nach kurzer Berufspraxis für ein Studium der informationsorientierten Betriebswirtschaftslehre an der Universität Augsburg. Dieses schloss sie 2013 erfolgreich mit dem Titel Bachelor of Science ab und begann noch im selben Jahr mit dem Master der informationsorientierten Betriebswirtschaftslehre.


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Product Details
  • ISBN-13: 9783954853021
  • Publisher: Igel Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Weight: 122 gr
  • ISBN-10: 3954853027
  • Publisher Date: 21 May 2015
  • Height: 210 mm
  • No of Pages: 94
  • Series Title: German
  • Sub Title: §§ 7 bis 14 AStG
  • Width: 148 mm


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Hinzurechnungsbesteuerung nach dem Außensteuergesetz: §§ 7 bis 14 AStG
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Hinzurechnungsbesteuerung nach dem Außensteuergesetz: §§ 7 bis 14 AStG
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