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In Deutschland zulässige Methoden zur Verrechnungspreisbestimmung und deren typische Anwendungsbereiche

In Deutschland zulässige Methoden zur Verrechnungspreisbestimmung und deren typische Anwendungsbereiche

          
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About the Book

Studienarbeit aus dem Jahr 2009 im Fachbereich Jura - Steuerrecht, Note: 2,3, Friedrich-Alexander-Universität Erlangen-Nürnberg (Rechts- und Wirtschaftswissenschaftliche Fakultät Fachbereich Wirtschaftswissenschaften), Sprache: Deutsch, Abstract: Die Bedeutung und das Interesse am Gebiet der internationalen Verrechnungspreise hat in den letzten Jahrzehnten stark zugenommen. Zurückzuführen ist dies auf die Globalisierung der Weltwirtschaft und die damit zunehmende Intensität von Forschung und Entwicklung, sinkenden Transport- und Telekommunikations-kosten, eine Liberalisierung der Märkte und einen zunehmenden Steuerwettbewerb. Während grenzüberschreitende Tätigkeiten schon immer vorhanden waren, so hat sich die Geschwindigkeit und das Ausweiten internationaler Geschäftstätigkeiten stark erhöht, wie der Anstieg der Exporte von nahezu 65 Mrd. EUR im Jahre 1970 auf fast 995 Mrd. EUR im Jahr 2008 deutlich belegt. Des Weiteren haben sich auch die Direktinvestitionen im Ausland im Laufe der Jahre erhöht. Die positive Entwicklung der Direktinvestitionen sagt aus, inwieweit Investoren bereit sind, im Ausland zu inves-tieren. Unternehmen dezentralisieren ihre Organisationen und sichern sich somit ihre internationale Wettbewerbsposition oder bauen diese weiter aus. Aktuelle Studien besagen, dass sich der weltweit grenzüberschreitende Handel auf nahezu 70 % befindet. Daraus lässt sich die zunehmende betriebswirtschaftliche und fiskalpolitische Bedeutung der Verrechnungspreise erklären. Ziel dieser Arbeit ist die Darstel-lung der in Deutschland anerkannten Verrechnungspreismethoden und deren typischen Anwendungsbereiche. Zunächst wird auf den Begriff und die Bedeutung des Verrechnungs-preises sowie auf den Fremdvergleichsgrundsatz eingegangen. Dabei werden die Ausprägungen des Fremdvergleichsgrundsatzes, der tatsächliche und hypothetische, sowie der direkte und indirekte Fremdvergleich besonders hervorgehoben. Im Anschluss daran, werden die in Deutschland zulässigen Verrechnungs


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Product Details
  • ISBN-13: 9783640489237
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3640489233
  • Publisher Date: 10 Dec 2009
  • Height: 210 mm
  • No of Pages: 30
  • Series Title: German
  • Weight: 54 gr


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