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Reform der internationalen Besteuerung durch die "Two-Pillar"-Strategie der OECD: Steuerlichen Auswirkungen für in Deutschland ansässige Konzerne

Reform der internationalen Besteuerung durch die "Two-Pillar"-Strategie der OECD: Steuerlichen Auswirkungen für in Deutschland ansässige Konzerne

          
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About the Book

Bachelorarbeit aus dem Jahr 2023 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Duale Hochschule Baden Württemberg Mosbach (Wirtschaft), Veranstaltung: Internationales Steuerrecht, Sprache: Deutsch, Abstract: Durch diese wissenschaftliche Ausarbeitung wird der derzeitige Stand der Zwei-Säulen-Reform dargestellt. Zunächst wird untersucht, ob die Reform tatsächlich notwendig ist. Dabei geht die Arbeit auch auf den Ursprungsgedanken, aufgrund dessen die Reform ins Leben gerufen wurde, ein (Kapitel 2.1 und 2.2). Ebenfalls wird eine kurze Darstellung der Entwicklung der Reform erarbeitet. Hierbei wird nur auf die wesentlichsten Eckdaten Bezug genommen (Kapitel 2.3). Nachdem erläutert wurde, weshalb der Status quo der derzeit bestehenden internationalen Besteuerung nicht mehr zeitgemäß ist (Kapitel 2.4), werden beide Säulen, Säule 1 (Kapitel 3.1) und Säule 2 (Kapitel 3.2), in ihre Bausteine aufgeteilt, sodass jeder Bestandteil erläutert werden kann. Aufgrund des fortgeschrittenen Bearbeitungsstands, vor allem im Rahmen von Säule 2, werden dabei nur ausgewählte Bestandteile detailliert erläutert. Nach jeder Säule findet eine kritische Auseinandersetzung mit dem Regelungsinhalt und den darin enthaltenen steuerlichen Auswirkungen auf die in Deutschland ansässigen Konzernen statt (Kapitel 3.1.7 und Kapitel 3.2.6). Diese beschränken sich jeweils auf eine Auswahl der wichtigsten Aspekte. Schlüsselpunkt der wissenschaftlichen Ausarbeitung stellen demnach die steuerlichen Auswirkungen für die in Deutschland ansässigen Konzerne dar, weswegen versucht wurde, auf den aktuellen Stand der Regelungen Bezug zu nehmen. Im letzten Kapitel wird abschließend ein Fazit zu den gewonnenen Erkenntnissen gezogen.


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Product Details
  • ISBN-13: 9783346929419
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 84
  • Spine Width: 5 mm
  • Weight: 122 gr
  • ISBN-10: 3346929418
  • Publisher Date: 11 Aug 2023
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Steuerlichen Auswirkungen für in Deutschland ansässige Konzerne
  • Width: 148 mm


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