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Unternehmensgründung in Ungarn aus Sicht der Besteuerung, Rechnungslegung und Prüfung

Unternehmensgründung in Ungarn aus Sicht der Besteuerung, Rechnungslegung und Prüfung

          
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About the Book

Studienarbeit aus dem Jahr 2005 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1, Universität Wien (Fakultät für Wirtschaftswissenschaften ), Veranstaltung: Seminar aus Revision, Steuern, Treuhand, Sprache: Deutsch, Abstract: Ungarn ist - wie viele mittel- und osteuropäische Länder - ein für Unternehmer attraktives Land. Die effektive Steuerbelastung für grenzüberschreitende Investitionen im Jahr 2004 betrug im Durchschnitt 23,9% und lag damit um 12,1 Prozentpunkte unter der Deutschlands. Seit dem Beitritt Ungarns zur Europäischen Union im Mai 2004 haben Investitionen aus Sicht ausländischer Investoren noch mehr an Bedeutung gewonnen. Im Folgenden soll vor allem auf ausgewählte Aspekte des ungarischen Steuerrechts, aber auch auf die Verbindung zum österreichischen Steuerrecht eingegangen werden. Im Einzelnen soll die ertragssteuerliche Behandlung auf Gesellschaftsebene als auch auf Gesellschafterebene erläutert werden, wobei diese Erläuterungen lediglich zentral eingehobene Ertragssteuern, nämlich die Einkommensteuer, Körperschaftsteuer und Dividendensteuer berücksichtigen. Neben Obengenanntem sollen weiters auch einschlägige Themen und Rahmenbedingungen der Rechnungslegung und Abschlussprüfung in Ungarn thematisiert werden. Der Inhalt der gesamten Arbeit wird begrenzt durch die Bedingung einer Unternehmensgründung in Ungarn. Darunter fallen die Gründung eines Einzelunternehmens einerseits sowie die Gründung ungarischer Wirtschaftsgesellschaften andererseits. Gegen Ende der Abhandlung soll noch auf ausgewählte Sonderfälle eingegangen werden: So gewährt Ungarn für Unternehmen, die eine Geschäftstätigkeit ausschließlich außerhalb Ungarns forcieren, einen besonders niedrigen Steuersatz. Als zweites Sonderproblem genauer untersucht wird die Behandlung doppelt ansässiger Gesellschaften bzw. die Sitzverlegung von in Ungarn gegründeten Gesellschaften; dies wiederum schwerpunktmäßig aus der Sicht Österreichs.


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Product Details
  • ISBN-13: 9783638662130
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3638662136
  • Publisher Date: 19 Jul 2007
  • Height: 210 mm
  • No of Pages: 80
  • Series Title: German
  • Weight: 114 gr


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