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Ertragsbesteuerung der Auslandsinvestititon. Betriebsstätte oder Tochterkapitalgesellschaft?

Ertragsbesteuerung der Auslandsinvestititon. Betriebsstätte oder Tochterkapitalgesellschaft?

          
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About the Book

Studienarbeit aus dem Jahr 2014 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Universität zu Köln (Seminar für ABWL und Unternehmensbesteuerung), Sprache: Deutsch, Abstract: Ziel dieser Arbeit ist es, die steuerliche Vorteilhaftigkeit der BS und der KapG im Ausland zu beurteilen. Dazu wird abhängig von der Rechtform des Investors die Besteuerung der beiden Organisationsformen dargestellt und die jeweils vorteilhaftere Wahl im DBA- und Nicht-DBA-Fall abgeleitet. Aufgrund des beschränkten Umfangs dieser Arbeit wird die Untersuchung auf die laufende Besteuerung begrenzt und das Auslandsengagment in Form der PersG nicht betrachtet. Der DBA-Fall wird anhand der im OECD-MA enthaltenen Empfehlungen analysiert. Mit der weltweiten Vernetzung von Waren-, Dienstleistungs- und Kapitalströmen ging eine zunehmende Internationalisierung der Unternehmenstätigkeiten einher. Mangels internationaler Harmonisierung oder Koordinierung der Steuersysteme birgt die grenzüberschreitende Dezentralisierung der Geschäftstätigkeit die Gefahr der DB. Internationale Steuergefälle und Abitragemöglichkeiten verhelfen jedoch ebenso zu steuerlichen Vorteilen, die bei rein nationaler Tätigkeit nicht zur Verfügung stünden. Ziel ist daher eine doppelbesteuerungsminimierende und steuervorteilegenerierende Gestaltung des Auslandsengagements. Es stellt sich insbesondere die Frage, welche Investitionsform steuerlich besonders günstig ist.


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Product Details
  • ISBN-13: 9783668091467
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3668091463
  • Publisher Date: 30 Nov 2015
  • Height: 210 mm
  • No of Pages: 34
  • Series Title: German
  • Weight: 59 gr

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