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Lizenzschranke. Ein geeignetes Instrument im Kampf gegen grenzüberschreitende Lizenzgestaltungen?

Lizenzschranke. Ein geeignetes Instrument im Kampf gegen grenzüberschreitende Lizenzgestaltungen?

          
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About the Book

Masterarbeit aus dem Jahr 2020 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Universität Potsdam, Sprache: Deutsch, Abstract: Das Ziel dieser Arbeit ist es, die Lizenzschranke hinsichtlich ihrer Eignung als Mittel zur Bekämpfung von schädlichen Präferenzregelungen zu untersuchen. Auch wenn die Norm es schafft, Gewinnverlagerungen mittels Lizenzboxen zu unterbinden, stellt sich weiterhin die Frage, ob der Eingriff verhältnismäßig ist. Diese Frage soll insbesondere im Hinblick auf eine drohende Doppelbesteuerung, sowie die Vereinbarkeit mit höherrangigem Recht und Abkommensrecht untersucht werden. Weiterhin sollen mögliche Anwendungsprobleme der Lizenzschranke identifiziert werden. Das Thema der Gewinnverlagerung von internationalen Konzernen und die daraus resultierende Steuerersparnis ist längst nicht mehr nur ein Thema für Spezialisten. Vielmehr ist durch die dauerhafte mediale Präsenz von immer neuen Steuerskandalen das Vertrauen in das Steuersystem verloren gegangen. Dieses Vertrauen gilt es wiederherzustellen. Dies wird allerdings in Anbetracht des zunehmenden Steuerwettbewerbs um die Gunst von internationalen Konzernen und deren immaterielle Wirtschaftsgüter nicht einfacher.


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Product Details
  • ISBN-13: 9783346191601
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 80
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3346191605
  • Publisher Date: 12 May 2020
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 113 gr


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