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Digitale Wirtschaft. Besteuerungsprobleme multinationaler Unternehmen und Lösungsansätze der OECD/G20

Digitale Wirtschaft. Besteuerungsprobleme multinationaler Unternehmen und Lösungsansätze der OECD/G20

          
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About the Book

Studienarbeit aus dem Jahr 2021 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Hochschule Pforzheim, Sprache: Deutsch, Abstract: Bereits seit über 20 Jahren ist man sich einig, dass die digitale Wirtschaft einen elementaren Einfluss auf die Entwicklung der Wirtschaft und Wirtschaftssysteme hat. Durch den Wandel der digitalen Wirtschaft veränderte sich über die Jahre hinweg das Kaufverhalten der Konsumenten sowie die Art und Weise, wie Unternehmen mit den Abnehmern in Kontakt treten und kommunizieren. Heutzutage schreitet die Digitalisierung immer schneller voran und der Konsum verschiebt sich immer mehr in das Internet. Globalisierung und Digitalisierung machen sich somit auch in steuerlichen Angelegenheiten immer mehr bemerkbar und bringen neue Schwierigkeiten mit sich. Neue Geschäftsmodelle sind entstanden, welche Fragen im steuerlichen Kontext aufkommen lassen. Das nationale deutsche Steuerrecht kann diese neuen (digitalen) Geschäftsmodelle nicht immer erfassen. Steuerrechtssysteme von verschiedenen Ländern sind, besonders im Zeitalter der Digitalisierung und Globalisierung, nur unzureichend aneinander angepasst. Auch Staaten, die sich mit einem unfairen Steuerwettbewerb beteiligen, führen zu Steuerschlupflöcher, die Unternehmen nutzen und hierdurch einen fairen Wettbewerb ausschließen könnten. Internationalen Unternehmen ist es durch diese Schlupflöcher möglich ihre Gewinne stark zu drücken und dadurch kleine und mittelständische Unternehmen in ihrer Teilnahme am Wettbewerb stark einzuschränken. Das Steueraufkommen wird hierdurch nicht nur innerhalb Deutschlands geschmälert, sondern weltweit. Bekannte Unternehmen wie Google, Amazon oder Apple nutzen das aus und verschieben durch aggressive Steuergestaltung ihre Gewinne in Niedrigsteuerländer oder auch sogenannte Steueroasen. Im Jahr 2015 legt aus diesem Grund die OECD einen Vorschlag für einen einheitlichen Ansatz vor. Dieser soll dazu führen, dass die Besteuerung internationaler Umsätz


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Product Details
  • ISBN-13: 9783346516435
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 30
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3346516431
  • Publisher Date: 27 Sep 2021
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 54 gr


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