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Verrechnungspreise: Ein lineares Modell zur Bewertung konzerninterner Darlehen

Verrechnungspreise: Ein lineares Modell zur Bewertung konzerninterner Darlehen

          
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About the Book

Konzerninterne Transaktionen können von einfachen Geschäften wie dem Transfer von Waren bis hin zu komplizierteren Produkten, Dienstleistungen oder sogar Finanztransaktionen reichen. Die Frage der Verrechnungspreise ergibt sich sowohl für Unternehmen als auch für Regulierungsbehörden aus der Komplexität der Geschäfte mit mehreren Ländern und vielen unterschiedlichen Steuersystemen. Ziel dieses Papiers ist es, einen neuen Verrechnungspreisansatz für die Bewertung von Fremdvergleichssätzen im Zusammenhang mit konzerninternen Darlehen zu entwickeln. Die Besonderheit der vorgeschlagenen Methode besteht darin, dass sie sich auf die aggregierten Marktinformationen und nicht auf einige wenige vergleichbare Transaktionen stützt. In der Untersuchung werden zunächst die wichtigsten Einflussfaktoren für konzerninterne Darlehen anhand linearer Modelle analysiert, um die relevanten Preisbildungsfaktoren zu ermitteln. Die Bestimmung von sechs Hauptfaktoren führt zu vier Modellen, die mit den üblichen Verrechnungspreisen für Darlehen verglichen werden. Wie in der Verrechnungspreispraxis wird die Interquartils-Spanne für verschiedene Szenarien von Darlehen berechnet und führt zu einer Reihe von konzerninternen Sätzen. Die Vorhersagen für dieselben Szenarien unter Verwendung der vier Modelle werden dann mit der Simulation verglichen und führen zu zufriedenstellenden Ergebnissen. Die Arbeit wird mit Vorschlägen, Lösungen und möglichen Verbesserungen abgeschlossen.


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Product Details
  • ISBN-13: 9786205893821
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Verlag Unser Wissen
  • Height: 229 mm
  • No of Pages: 64
  • Spine Width: 4 mm
  • Weight: 109 gr
  • ISBN-10: 6205893827
  • Publisher Date: 21 Apr 2023
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Ein lineares Modell zur Bewertung konzerninterner Darlehen
  • Width: 152 mm


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