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Verrechnungspreise für IT-Dienstleistungen und ihre steuerlichen Auswirkungen für konzerninterne Transaktionen zwischen der Schweiz, Malaysia und Kanada

Verrechnungspreise für IT-Dienstleistungen und ihre steuerlichen Auswirkungen für konzerninterne Transaktionen zwischen der Schweiz, Malaysia und Kanada

          
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About the Book

Masterarbeit aus dem Jahr 2022 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 5.0, Universität Liechtenstein, früher Hochschule Liechtenstein (Steuerlehre), Sprache: Deutsch, Abstract: Es wurde eine neue Firma "SHIFTR" gegründet, welche seit 01. August 2020 Dienstleistungen im IT-Bereich für einen schweizerischen Konzern erbringt. SHIFTR und deren Muttergesellschaft haben beide Steuerdomizil im Kanton Zürich, Schweiz. Die SHIFTR erbringt Dienstleistungen für die Konzerngesellschaften in den Bereichen IT-Support und ERP-Support in der Schweiz, Kanada und Malaysia. Sie verwendet eine selbstentwickelte Software, welche bei den beteiligten Konzerngesellschaften eingesetzt werden wird. Die Konzerngesellschaften müssen die beanspruchten Leistungen der SHIFTR entschädigen. Die SHIFTR gehört zu 52% zum Konzern und die anderen 48% werden von Privatpersonen gehalten, welche in der Schweiz steuerpflichtig sind. Das erste Ziel dieser Arbeit war, ein Konzept zu erarbeiten, nach dem die IT-Dienstleistungen an die Empfänger weiterverrechnet werden können. Gemäß diesem Konzept sollen Dienstleistungserbringer und -empfänger für ihre Kalkulationen von klaren und verbindlichen Bedingungen und Grundlagen der Verrechnungspreise ausgehen können. Das zweite Ziel dieser Arbeit war, die Verrechnungspreise so festzugelegten, dass sie jederzeit nicht nur einem Drittvergleich standhalten können, sondern auch in jedem Fall "steuergesetzeskonform" sein sollen. Das dritte Ziel dieser Arbeit war, ein Konzept für die Ermittlung von Verrechnungspreisen für das Unternehmen zu erarbeiteten. Drei Thesen i.Z.m. überhöhten Verrechnungspreisen wurden in Kapital 2 anhand der existierenden Literatur und der Steuergesetze der jeweiligen Länder geprüft und daraus ein Fazit gezogen. In Kapital 3 wurde die Methodik und Vorgehensweise für die Forschung definiert. Eine Abgrenzung zur Forschung wurde vorgenommen und die gewählte Forschungsmethode begründet. Das Kapital 4 enthält die An


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Product Details
  • ISBN-13: 9783346831309
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 56
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3346831302
  • Publisher Date: 22 Feb 2023
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 86 gr


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