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Verrechnungspreise in internationalen Konzernen. Definition, Verwendung, Methoden und Funktionsweisen

Verrechnungspreise in internationalen Konzernen. Definition, Verwendung, Methoden und Funktionsweisen

          
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About the Book

Diplomarbeit aus dem Jahr 2009 im Fachbereich BWL - Controlling, Note: 1,8, FOM Essen, Hochschule für Oekonomie & Management gemeinnützige GmbH, Hochschulleitung Essen früher Fachhochschule, Veranstaltung: Controlling, Sprache: Deutsch, Abstract: Das Ziel dieser Diplomarbeit soll in erster Linie sein, Klarheit darüber zu verschaffen, was genau Verrechnungspreise sind und wann sie verwendet werden. Darauf aufbauend werden die von der OECD anerkannten Verrechnungspreismethoden erläutert und ihre Funktionsweise dargelegt. Zudem werden die Grenzen kritisch betrachtet und die Bedeutung hinsichtlich der internationalen Anwendung herausgearbeitet. Da aufgrund der wachsenden Bedeutung von Verrechnungspreisen im Verlauf der letzten Jahre Neuerungen für deren Verwendungen in Form von Vorschriften als auch Gesetzen erlassen wurden, sollen die für die Bundesrepublik Deutschland geltenden Bestimmungen erläutert und eine Alternativregelung für eine rechtssichere Lösung vorgestellt und beurteilt werden. Es herrscht eine zunehmende Globalisierung mit paralleler Ausweitung der konzerninternen Transaktionen. Die Begründung dafür liegt teilweise in dem Zusammenwachsen der Volkswirtschaften, dem Fortschritt der Technologien als auch dem technologischen Wandel. Da die Gewinnmaximierung sowohl im Fokus aller Unternehmen als auch ihrer Stakeholder liegt, wurden bereits nahezu alle legalen Wege, diesen Gewinn durch Gewinnverschiebungen in internationalen Konzernen zu erhöhen, ausgereizt. Um das Ziel weiterhin verfolgen zu können, bestehen nunmehr seit einigen Jahren die Tendenzen die Gewinne der Konzernunternehmen (KU) in Ländern oder an Produktionsstandorten mit geringerer Steuerbelastung zu erwirtschaften, bzw. buchmäßig anfallen und versteuern zu lassen. Auf der einen Seite stehen somit die Globalisierung und die Änderung der Wirtschaftssubjekte, auf der anderen Seite, die damit einhergehenden Gesetzesnovellierungen, Verwaltungsvorschriften und internationalen Richtlinien. Als P


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Product Details
  • ISBN-13: 9783668176072
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3668176078
  • Publisher Date: 22 Mar 2016
  • Height: 210 mm
  • No of Pages: 84
  • Series Title: German
  • Weight: 122 gr


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Verrechnungspreise in internationalen Konzernen. Definition, Verwendung, Methoden und Funktionsweisen
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