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Verrechnungspreisermittlung und -dokumentation bei grenzüberschreitenden Funktionsverlagerungen
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ISBN10: 3346822974
ISBN13: 9783346822970
Publisher: Grin Verlag
Published: Feb 18 2023
Pages: 100
Weight: 0.31
Height: 0.24 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783346822970
Publisher: Grin Verlag
Published: Feb 18 2023
Pages: 100
Weight: 0.31
Height: 0.24 Width: 5.83 Depth: 8.27
Language: German
Masterarbeit aus dem Jahr 2017 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,7, Universität Siegen, Sprache: Deutsch, Abstract: Ziel dieser Arbeit ist es, die Auswirkungen des BEPS-Aktionsplans auf die Verrechnungspreisermittlung und Verrechnungspreisdokumentation bei grenzüberschreitenden Funktionsverlagerungen zu untersuchen. Hierbei werden zusätzlich die Vorschläge der OECD und der EU untersucht und inwieweit sie sich auf die Verrechnungspreisermittlung bei grenzüberschreitenden Funktionsverlagerungen auswirken und welche Vor- und Nachteile für den deutschen Standort entstehen können. Die Globalisierung der Wirtschaft die insbesondere durch Freihandelsabkommen, Eliminierung grenzüberschreitender Schranken, Verbesserungen von Technologien etc. rapide wächst, werden multinationale Unternehmen unter die Herausforderung gestellt, ihre Geschäftsmodelle stets weiterzuentwickeln. Die Erweiterung der Geschäftsmodelle erfolgen dadurch, das Konzernfunktionen verlagert werden, die Verrechnungspreispolitik verändert wird etc., damit obendrein die erzielten Erträge von Hochsteuerländer in Niedrigsteuerländer verlagert werden. Beispiele dafür sind Google, Starbucks, Apple etc. die Geschäftsmodelle entwickelt haben, damit ihre erzielten Gewinne in anderen Staaten verkürzt oder verlagert werden. Gewinnverkürzung und -verlagerung vermindern die Steuereinnahmen der Staaten, die Integrität der Steuersysteme geht verloren, die öffentlichen Investitionen können nicht mehr finanziert werden und das Wirtschaftswachstum bleibt aus. Die Staaten konstituieren aufgrund von Gewinnverkürzungen und -verlagerungen Steuervorschriften, um die aggressiven Steuerplanungen multinationaler Unternehmen zu verhindern oder sogar Gewinnverlagerungen zu begünstigen. Im Rahmen der Unternehmenssteuerreform in 2008 hat der Gesetzgeber Vorschriften für Funktionsverlagerungen konstituiert, mit der Begründung, dass die in Deutschland hergestellten Werte tatsächlich besteuert werden.4
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