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Internationale Steuerplanung mit Verrechnungspreisen

Internationale Steuerplanung mit Verrechnungspreisen

          
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International Edition


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About the Book

Diplomarbeit aus dem Jahr 2008 im Fachbereich BWL - Controlling, Note: 1,7, Universität Stuttgart (Lehrstuhl Controlling), Sprache: Deutsch, Abstract: Konzentration und Wachstum der Unternehmen sind charakteristische Merkmale der wirtschaftlichen Entwicklung in den letzten Jahrzehnten. Der ständig steigende Globalisierungsdruck zwingt die Unternehmen zur Suche nach neuen Märkten sowie nach neuen, effizienteren Organisationsformen. Eine Vielzahl von deutschen Unternehmen ist seit Jahren mit eigenen Niederlassungen im Ausland präsent, Tendenz steigend. So haben sich deutsche Direktinvestitionen ins Ausland von ca. 62 Milliarden DM im Jahr 1980 auf ca. 784,7 Milliarden Euro im Jahr 2005 immens erhöht. Der Wettbewerbsdruck in den Märkten zwingt die Unternehmen des Weiteren zur Suche nach Kosteneinsparungspotentialen. Die zunehmende Ausrichtung der Unternehmen auf die Kapitalmärkte und der Trend zur wertorientierten Unternehmenssteuerung machen die Konzernsteuerquote (KSQ) zu einer bedeutenden Kennzahl. Nicht selten werden von Topmanagern und deren Beratern die gewinnabhängigen Steuern als eine vielversprechende Möglichkeit zur Kostensenkung und zur Verbesserung der KSQ angesehen. Dass die Unternehmen, oft auch aus wirtschaftlichen Gründen, die zwischen Ländern bestehenden Steuerbelastungsunterschiede durch die Gestaltung von grenzüberschreitenden Geschäftsbeziehungen auszunutzen versuchen, ist nicht neu. Jedoch bestätigen mehrere Studien eine rasche Steigerung von Gestaltungsaktivitäten dieser Art in den letzten zehn Jahren. Dabei nehmen die Gewinnverlagerungen mit Hilfe von Verrechnungspreisen eine zentrale Stelle. Studienergebnisse sowie die in die Schlagzeilen geratenen Auseinandersetzungsfälle der Finanzverwaltungen mit Konzernen wie GlaxoSmithKline, DHL, Xilinx veranlassten die Regierungen mehrerer Länder zur Verschärfung der gesetzlichen Regelungen zur Verrechnungspreisbildung. Diesem Trend folgt auch der deutsche Gesetzgeber. So wurden mit dem Unternehmensteuer


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Product Details
  • ISBN-13: 9783640380749
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 148 mm
  • ISBN-10: 3640380746
  • Publisher Date: 25 Jul 2009
  • Height: 210 mm
  • No of Pages: 114
  • Series Title: German
  • Weight: 159 gr


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