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Steuergestaltung mit österreichischen bzw. deutschen internationalen Zwischenholdinggesellschaften: Eine vergleichende Standortanalyse hinsichtlich Direktinvesttitionen in Mittel- und Osteruopa

Steuergestaltung mit österreichischen bzw. deutschen internationalen Zwischenholdinggesellschaften: Eine vergleichende Standortanalyse hinsichtlich Direktinvesttitionen in Mittel- und Osteruopa

          
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About the Book

Diplomarbeit aus dem Jahr 2007 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1, Universität Wien, Sprache: Deutsch, Abstract: Der Themen- und Problemstellung der vorliegenden Arbeit liegen folgende drei Gedankengänge zugrunde: Zum Ersten ist jede Länder umspannende Geschäftstätigkeit von Unternehmen geprägt durch das Berühren verschiedenster nationaler wie supranationaler Rechtskreissysteme. Vor allem im Unternehmenssteuerrecht kann das Zusammen-treffen zwei oder mehrerer Steuerrechtsordnungen, die internationale Disharmonie im Zusammenwirken nicht aufeinander abgestimmter Steuersysteme und das international vorherrschende Steuerbelastungsgefälle insgesamt erhebliche Risiken bergen, aber auch steuergestalterische Möglichkeiten und Chancen eröffnen. Dies gilt in besonderem Maße für Holdinggesellschaften, die in der betriebswirtschaftli-chen Praxis - genauer gesagt, in der Organisationsstruktur vieler international agierender Unternehmungen - nicht mehr wegzudenken sind. Zweitens gelten die Staaten in Mittel- und Osteuropa (MOES) für ausländische Investoren generell seit dem Fall des Eisernen Vorganges - in zunehmendem Maße jedoch seit der ersten Etappe der EU-Osterweiterung im Mai 2004 - als besonders interessanter Investitionszielraum. International ausgerichtete Unternehmen bauen Ihre wirtschaftlichen Verflechtungen in diesem Raum zunehmend aus. Allein im Jahr 2005 betrugen die Zuflüsse ausländischer Direktinvestitionen in die MOES über 42 Milliarden Euro. Nach dem EU-Beitritt zweier weiterer Staaten - Rumänien und Bulgarien - am 1. Jänner 2007 ist davon auszugehen, dass die Region weitere Anreize für Direktinvestitionen schaffen wird. Es ist somit mit einem weiterhin anhaltenden Wirtschaftswachstum zu rechnen. Letztendlich bieten sich Österreich und Deutschland aufgrund ihrer geographischen Nähe als optionale Holdingstandorte für Direktinvestitionsvorhaben in Mittel- und Osteuropa an, auch wenn beide Staaten nicht als "die" klassische


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Product Details
  • ISBN-13: 9783638841184
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 8 mm
  • Weight: 172 gr
  • ISBN-10: 3638841189
  • Publisher Date: 02 Nov 2007
  • Height: 210 mm
  • No of Pages: 126
  • Series Title: German
  • Sub Title: Eine vergleichende Standortanalyse hinsichtlich Direktinvesttitionen in Mittel- und Osteruopa
  • Width: 148 mm


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Steuergestaltung mit österreichischen bzw. deutschen internationalen Zwischenholdinggesellschaften: Eine vergleichende Standortanalyse hinsichtlich Direktinvesttitionen in Mittel- und Osteruopa
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Steuergestaltung mit österreichischen bzw. deutschen internationalen Zwischenholdinggesellschaften: Eine vergleichende Standortanalyse hinsichtlich Direktinvesttitionen in Mittel- und Osteruopa
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Steuergestaltung mit österreichischen bzw. deutschen internationalen Zwischenholdinggesellschaften: Eine vergleichende Standortanalyse hinsichtlich Direktinvesttitionen in Mittel- und Osteruopa

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