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Verrechnungspreise in der Praxis. Grundlagen und Tipps für kleine und mittlere Unternehmen

Verrechnungspreise in der Praxis. Grundlagen und Tipps für kleine und mittlere Unternehmen

          
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About the Book

Masterarbeit aus dem Jahr 2017 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Albert-Ludwigs-Universität Freiburg (Zentrum für Business and Law), Sprache: Deutsch, Abstract: Diese Publikation erläutert den Bereich der Verrechnungspreise und ist speziell auf kleine und mittlere Unternehmen zugeschnitten. Verrechnungspreise gewinnen als Teilbereich des internationalen Steuerrechts in der Praxis zunehmend an Bedeutung. Durch die Globalisierung der Wirtschaft sowie die Internationalisierung deutscher Unternehmen betrifft diese Thematik auch immer mehr kleine und mittlere Unternehmen (KMU). Bei der OECD Initiative gegen Base Erosion and Profit Shifting (BEPS), den Panama Papers und auch den aktuelle in den Fokus der Öffentlichkeit geratenen Paradise Papers handelt es sich zum Großteil um Verrechnungspreise. Bisher war die Prüfung von Verrechnungspreisen im Rahmen einer Betriebsprüfung lediglich ein Nebenschauplatz. Allerdings wurden die Kapazitäten bei der Finanzverwaltung durch den verstärkten Einsatz von Auslandsfachprüfern zuletzt deutlich ausgebaut. Verrechnungspreise gehören deshalb nun zu den typischen Brennpunkten, die bei Betriebsprüfungen regelmäßig aufgegriffen werden. Die aktuelle Arbeit von Sascha Meder, der eine auf Verrechnungspreise spezialisierte Steuerkanzlei (www.TPMeder.de) leitet, stellt die wichtigsten Fragen und liefert ausführliche Antworten zu den folgenden Themen: Inwieweit wirken sich Verrechnungspreis-Sachverhalte auf kleine und mittlere Unternehmen aus? Welche rechtlichen Rahmenbedingungen sind zu beachten? Welche unterschiedlichen Methoden gibt es? Im Zentrum steht dabei stets die praxisnahe Erläuterung, weshalb viele Aspekte anhand von einfachen Beispielen veranschaulicht werden. Basierend auf einer mit Steuerberatern und Unternehmen durchgeführten Studie werden in der Praxis häufig vorkommende Transaktionen gesondert betrachtet und ausführlich erklärt. Daneben erläutert das Buch auch Sonderfälle, deren Lösung beso


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Product Details
  • ISBN-13: 9783668572133
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 140
  • Spine Width: 8 mm
  • Width: 148 mm
  • ISBN-10: 3668572135
  • Publisher Date: 15 Nov 2017
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 190 gr


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