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Hybride Gestaltungen im internationalen Steuerrecht. Kritische Analyse von § 4k EStG-E des ATAD-Umsetzungsgesetzes

Hybride Gestaltungen im internationalen Steuerrecht. Kritische Analyse von § 4k EStG-E des ATAD-Umsetzungsgesetzes

          
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About the Book

Masterarbeit aus dem Jahr 2021 im Fachbereich BWL - Unternehmensführung, Management, Organisation, Note: 1,0, Hochschule Bochum, Sprache: Deutsch, Abstract: Ziel der vorliegenden Arbeit ist es, die Vorschrift des §4k EStG-E als Bestandteil des ATADUmsG zu analysieren und somit die Besteuerungsfolgen für international agierende Unternehmen in div. Fallkonstellationen herauszuarbeiten und in einem Prüfschema vereinfacht zu veranschaulichen. Des Weiteren ist die Qualität der Umsetzung der ATAD II zu prüfen und eventuelle Auslegungsprobleme herauszustellen. Seit einiger Zeit steht die Bekämpfung "aggressiver Steuerplanung""im Fokus nationaler und internationaler Steuerpolitik. Dies ist vor allem dadurch begründet, dass eine Studie der EU-Staaten zum Vorschein brachte, dass schätzungsweise jährlich Steuereinnahmen in Höhe von EUR 50-70 Mrd. entgehen. Neben dem wirtschaftlichen Schaden, welcher bei den Staaten aufgrund der "aggressiven Steuerplanung" von Unternehmen entsteht, steht das unethische Handeln und die Ungerechtigkeit gegenüber anderen Unternehmen zunehmend in der Kritik der Öffentlichkeit. Das Streben nach höherer Steuergerechtigkeit wird dadurch enorm gesteigert und ist somit ein wichtiger Bestandteil neuer europäischer Rechtsnormen. In der weiteren Entwicklung rund um die Bekämpfung von "aggressiver Steuerplanung" im int. Kontext kommt vor allem der Anti-BEPS-Initiative der OECD großer Bedeutung zu. Diese Initiative soll zunehmend Gewinnkürzungen und Gewinnverlagerungen verhindern und wurde durch die Europäische Union mit ATAD und später ATAD II als Vorschriften zur Bekämpfung von Steuervermeidungspraktiken mit unmittelbaren Auswirkungen auf das Funktionieren des Binnenmarktes aufgegriffen Im Fokus dieser int. Maßnahmen steht vor allem die Beseitigung von Steuervorteilen aus sogenannten "Hybriden Gestaltungen". Die in ATAD II vorgeschriebenen Maßnahmen zur Bekämpfung hybrider Gestaltungen waren bis zum 31.12.2019 in nationales Recht umzusetzen allerd


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Product Details
  • ISBN-13: 9783346511058
  • 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: 3346511057
  • Publisher Date: 17 Sep 2021
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 140 gr


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