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Gründung einer Betriebsstätte oder Tochterkapitalgesellschaft in Kanada. Steuerliche Behandlung von grenzüberschreitenden Direktinvestitionen

Gründung einer Betriebsstätte oder Tochterkapitalgesellschaft in Kanada. Steuerliche Behandlung von grenzüberschreitenden Direktinvestitionen

          
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About the Book

Bachelorarbeit aus dem Jahr 2018 im Fachbereich Jura - Steuerrecht, Note: 1,8, Duale Hochschule Baden-Württemberg, Stuttgart, früher: Berufsakademie Stuttgart, Sprache: Deutsch, Abstract: Diese Arbeit beschäftigt sich mit der steuerlichen Behandlung von grenzüberschreitenden Direktinvestitionen am Beispiel des Standortes Kanada. In Zeiten politischer und wirtschaftlicher Unsicherheit, unter anderem auch in den Vereinigten Staaten, stellt Kanada eine attraktive Alternative im nordamerikanischen Raum dar, um die grenzüberschreitenden wirtschaftlichen beziehungsweise unternehmerischen Verflechtungen auszubauen und zu stärken. Neben der steuerlichen Behandlung beider Formen des Auslandsengagements liegt darüber hinaus der Fokus auf der sich jeweils ergebenden Gesamtsteuerbelastung, welche besonders im Hinblick auf die Rentabilität einer grenzüberschreitenden Investition von hoher Relevanz ist. Die Frage nach der optimalen Form des Auslandsengagements stellt die zentrale Frage dieser Arbeit dar. In Zeiten der Globalisierung sind Unternehmen vor die Herausforderung gestellt, über die nationalen Grenzen hinaus zu planen und zu agieren. Die Notwendigkeit der Internationalisierung ist dabei längst nicht mehr nur Sache großer Konzerne. Vielmehr ist sie auch Voraussetzung für die Wettbewerbsfähigkeit und das Wachstum mittelständischer Unternehmen geworden, da sich Geschäftsbeziehungen und Unternehmensstrukturen entwickelt haben, die die Ländergrenzen nicht berücksichtigen. Insbesondere in den Bereichen der Beschaffung und Produktion sind Auslandsmärkte für Unternehmen von enormer Relevanz, sei es aufgrund der besseren Verfügbarkeit gefragter Güter oder einer günstigeren Kostensituation. Die Globalisierung zeigt sich im unternehmerischen Umfeld in unterschiedlichen Ausgestaltungen. Von übergeordneter Bedeutung ist hierbei neben dem reinen Im- bzw. Export die grenzüberschreitende Direktinvestition in Form einer Betriebsstätte bzw. Tochtergesellschaft. Dabei ist es sowohl aus b


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Product Details
  • ISBN-13: 9783346102966
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 80
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3346102963
  • Publisher Date: 13 Jan 2020
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 118 gr


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Gründung einer Betriebsstätte oder Tochterkapitalgesellschaft in Kanada. Steuerliche Behandlung von grenzüberschreitenden Direktinvestitionen
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Gründung einer Betriebsstätte oder Tochterkapitalgesellschaft in Kanada. Steuerliche Behandlung von grenzüberschreitenden Direktinvestitionen
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