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Wesentliche Konstruktionsmerkmale steuerrechtlicher Verrechnungspreise im grenzüberschreitenden Leistungsaustausch

Wesentliche Konstruktionsmerkmale steuerrechtlicher Verrechnungspreise im grenzüberschreitenden Leistungsaustausch

          
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About the Book

Masterarbeit aus dem Jahr 2014 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Hochschule RheinMain, Sprache: Deutsch, Abstract: Unternehmen stehen regelmäßig vor dem Problem, dass es neben umfangreichen gesetzlichen und sonstigen Anforderungen auch eine nahezu undurchdringbare Kommentierung zu den steuerlichen Verrechnungspreisen gibt, die sich im ständigen Wandel befindet. Ziel der Arbeit ist daher eine kompakte, aufschlussreiche und auf dem aktuellen Stand des Gesetzes und der OECDVerrechnungspreisleitlinien befindliche Ausarbeitung über das Thema der steuerlichen Verrechnungspreise. Sie lehnt sich im Wesentlichen an die Anforderungen der Praxis an und dient als Entscheidungshilfe für die korrekte Bildung steuerlicher Verrechnungspreise. Gleichwohl kann und soll die Thesis nicht die weitere Sichtung von Kommentierungen, insbesondere für Spezialfälle, ersetzen, sondern vorwiegend einen ersten Überblick verschaffen. Strukturiert ist die Arbeit daher auch nach der Hierarchie bzw. Vorgehensweise, die in der Praxis regelmäßig anzuwenden ist. Dabei soll neben den Grundlagen der Verrechnungspreise eine Darstellung der wesentlichen aktuellen Gesetze und Normen sowohl auf nationaler als auch auf OECD-Ebene erfolgen, da diese für deutsche Unternehmen die ausschlaggebenden Vorschriften darstellen. Im Besonderen wird der Fremdvergleichsgrundsatz behandelt, der die zentrale Maxime für die Bildung der Verrechnungspreise aus steuerlicher Sicht in nahezu allen Jurisdiktionen darstellt. Explizit ausgenommen sind dabei die umfangreichen Dokumentationsanforderungen, auf die nur am Rande verwiesen wird. Basierend auf dem Fremdvergleichsgrundsatz ist die Funktions- und Risikoanalyse durchzuführen, die als Vorermittlung für die tatsächliche Wahl der Verrechnungspreismethode fungiert und den Fremdvergleich praktisch umsetzt. Deren maßgeblicher Relevanz wird in ausführlichem Umfang Rechnung getragen. Schlussendlich sollen die aus der Funktions- und Risikoanalyse gewonnene


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Product Details
  • ISBN-13: 9783656960959
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 365696095X
  • Publisher Date: 02 Jun 2015
  • Height: 210 mm
  • No of Pages: 92
  • Series Title: German
  • Weight: 131 gr


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Wesentliche Konstruktionsmerkmale steuerrechtlicher Verrechnungspreise im grenzüberschreitenden Leistungsaustausch
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Wesentliche Konstruktionsmerkmale steuerrechtlicher Verrechnungspreise im grenzüberschreitenden Leistungsaustausch
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