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Verrechnungspreisbestimmung als Herausforderung im internationalen Steuerrecht

Verrechnungspreisbestimmung als Herausforderung im internationalen Steuerrecht

          
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About the Book

Die globale Vernetzung und damit auch die konzerninternen Transaktionen nehmen immer weiter zu. Durch internationale interne Geschäftsvorfälle können je nach Verrechnungspreisgestaltung Gewinne verschoben werden. Besonders beliebt ist es, Gewinne von westlichen Industrieländern mit hohen Steuersätzen in Niedrigsteuerländer zu verschieben. So kann bei einem hohen Volumen an internen Geschäftsvorfällen oft schon eine kleine Preisänderung ausreichen, um eine große Steuererleichterung zu erzielen. Die Steuerbehörden versuchen durch strengere Dokumentationsanforderungen und härtere Sanktionen den Konzernen den Anreiz auf unrechtmäßige Gewinnverlagerung zu nehmen. Die verschiedenen Nationen haben ein großes Interesse daran, dass die Verrechnungspreise so korrekt wie möglich ausgewiesen werden. Anders als bei anderen Verstößen gegen die Gewinnermittlung zur Steuerberechnung, entgehen bei einem falschen Ansatz der Verrechnungspreise und einem damit einhergehenden zu niedrigen Gewinn dem Staat tatsächlich Steuern. Sollte ein Staat der Ansicht sein, dass der bei ihm zu versteuernde Gewinn aufgrund falscher Verrechnungspreisbestimmung zu gering ausgefallen ist, drohen Gewinnkorrekturen in diesem Staat. Es folgt dabei aber nicht automatisch auch eine Gewinnkorrektur im zweiten betroffenen Staat. Das ist der Grund, warum den Konzernen bei falscher Verrechnungspreisberechnung beziehungsweise mangelhafter Dokumentation eine Doppelbesteuerung ihrer Einkünfte droht. Aus diesen Gründen sind auch laut einer Untersuchung von Ernst & Young die Verrechnungspreise eines der derzeitig wichtigsten Themen und eine der größten Herausforderungen im internationalen Steuerrecht. Diese Arbeit soll zunächst einen Überblick über die steuerlichen Verrechnungspreise geben, bevor auf deren betriebswirtschaftliche Seite eingegangen wird.


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Product Details
  • ISBN-13: 9783958508620
  • Publisher: Diplomica Verlag Gmbh
  • Publisher Imprint: Diplomica Verlag Gmbh
  • Height: 210 mm
  • No of Pages: 96
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3958508626
  • Publisher Date: 08 Jan 2015
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 127 gr


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Verrechnungspreisbestimmung als Herausforderung im internationalen Steuerrecht
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Verrechnungspreisbestimmung als Herausforderung im internationalen Steuerrecht
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