Sign-In
Cart
Die Zollwertermittlung im Konzern im Lichte der aktuellen Rechtsprechung. Unter spezieller Berücksichtigung ausgewählter Praxisprobleme
Paperback
Currently unavailable to order
Please enter your email and a message will be sent to you when this product becomes available on our website.
ISBN10: 3346487032
ISBN13: 9783346487032
Publisher: Grin Verlag
Published: Oct 13 2021
Pages: 124
Weight: 0.38
Height: 0.29 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783346487032
Publisher: Grin Verlag
Published: Oct 13 2021
Pages: 124
Weight: 0.38
Height: 0.29 Width: 5.83 Depth: 8.27
Language: German
Masterarbeit aus dem Jahr 2020 im Fachbereich Jura - Steuerrecht, Note: 1.0, Johannes Kepler Universität Linz (Institut für Finanzrecht, Steuerrecht und Steuerpolitik), Sprache: Deutsch, Abstract: Die vorliegende Arbeit beschäftigt sich mit der zolloptimalen Gestaltung von Handelsbeziehungen innerhalb des Konzerns, wobei das Hauptaugenmerk auf ausgewählten Praxisproblemen hinsichtlich der Zollwertermittlung liegt. Diese entstehen dadurch, dass die einführenden Unter-nehmen häufig Vorleistungen (Beistellungen von Materialien, Werkzeuge oder andere Entwicklungen) erbringen und iR konzerninterner Geschäftsbeziehungen auch verschiedene Kosten (Kosten für Qualitätskontrollen, Analysen, Entwicklungen, Beförderungen und Umschlie ungen sowie Lizenzgebühren) anfallen, welche die Höhe des Zollwerts ma geblich beeinflussen. Weiter soll, wie bereits beschrieben, das Verhältnis zwischen Verrechnungspreis und Zollwert, sowie der Einfluss des Fremdvergleichsgrundsatzes auf die Zollwertermittlung beleuchtet werden. Au erdem wird die Thematik anhand kurzer Fallbeispiele veranschaulicht bzw. ein Bezug zwischen Unionszollkodex und Praxis hergestellt. Ziel der Masterarbeit soll sein, das vorhandene Wissen zu den Themen Zollwertermittlung und Verrechnungspreise zu vereinen bzw. um den Aspekt eines effektiven Zollmanagements im Konzern zu erweitern Einleitend dazu wird in Abschnitt zwei auf die Handelsbeziehung im Konzern näher eingegangen, wobei das Konzernverhältnis, der Tatbestand der Verbundenheit, sowie der Fremdvergleichsgrundsatz näher dargestellt werden. Im darauffolgenden Abschnitt werden die rechtlichen Grundlagen zur Berechnung des Zollwerts unter Berücksichtigung finanzstrafrechtlicher Aspekte im Kontext der Konzernverbundenheit beleuchtet. Die Abschnitte vier bis acht setzen sich mit ausgewählten Spezialfragen der Zollwertermittlung im Konzern auseinander, wobei neben dem Verhältnis von Zollwert zu Verrechnungspreis (inklusive der verschiedenen Verrechnungspreismethoden) a
Also from
Klemens, Elisabeth
Another challenge at the workplace. How to close the Gender Pay Gap in the EU with a special focus on Austria
Klemens, Elisabeth
Paperback
$32.28
Welche ausgewählten Planungsinstrumente können österreichische KMU nutzen, um eine langfristige Existenzsicherung zu gewährleisten?
Klemens, Elisabeth
Paperback
$30.60
IFRS 16 Leases. Die neuen Regeln für die Bilanzierung auf der Leasingnehmerseite
Klemens, Elisabeth
Paperback
$30.60
Also in
General Law
Before All Is Said and Done: Practical Advice on Living and Dying Well
Watson, Suzanne
Miles, Pat
Hardcover
$10.99
Boy with a Knife: A Story of Murder, Remorse, and a Prisoner's Fight for Justice
Trounstine, Jean
Paperback
$17.05
With Liberty and Justice for Some: How the Law Is Used to Destroy Equality and Protect the Powerful
Greenwald, Glenn
Hardcover
$35.14
The U.S. Constitution: A Comprehensive and Annotated Guide for the Modern Reader
Murray, Melissa
Hardcover
$27.00
Last Branch Standing: A Potentially Surprising, Occasionally Witty Journey Inside Today's Supreme Court
Isgur, Sarah
Hardcover
$28.80
North Carolina Notary Public Manual, 2016
Secretary of State, Nc Department
North Carolina Department of the
Secretary of State
Hardcover
$28.44
Unreasonable Women: Three Stories of Violence, Imprisonment, and Extraordinary Survival
Van Der Leun, Justine
Hardcover
$27.00
Discovering the Club: Piecing Together the Puzzling Network of Parental Pimping, Ritualistic Abuse, and Sex Trafficking
Clack, Cynthia L.
Paperback
$21.80
Social Security, Medicare & Government Pensions: Get the Most Out of Your Retirement and Medical Benefits
Matthews, Joseph
Paperback
$28.49
The Price of Mercy: Unfair Trials, a Violent System, and a Public Defender's Search for Justice in America
Galvin Almanza, Emily
Hardcover
$28.80
Nolo's Guide to Social Security Disability: Getting & Keeping Your Benefits
Morton III, David A.
Paperback
$37.99
Captain's Dinner: A Shipwreck, an Act of Cannibalism, and a Murder Trial That Changed Legal History
Cohen, Adam
Hardcover
$28.80
Five Bullets: The Story of Bernie Goetz, New York's Explosive '80s, and the Subway Vigilante Trial That Divided the Nation
Williams, Elliot
Hardcover
$28.80
Department of Fate: The Promise, the Power, and the Collapse of America's Most Consequential Institution
Maddow, Rachel
Hardcover
$33.25
The Water Remembers: My Indigenous Family's Fight to Save a River and a Way of Life
Cordalis, Amy Bowers
Hardcover
$28.50
Federal Rules of Civil Procedure; 2026 Edition: With Statutory Supplement
Michigan Legal Publishing Ltd
Paperback
$24.38
Our Minds Were Always Free: A History of How Black Brilliance Was Exploited--And the Fight to Retake Control
Davis, Lisa E.
Hardcover
$26.10
The Criminal Law Handbook: Know Your Rights, Survive the System
Bergman, Paul
Berman, Sara J.
Paperback
$37.99
So Ordered: An Originalist's View of the Constitution, the Court, and Our Country
Alito, Samuel A., Jr.
Hardcover
$30.40
The Pain Brokers: How Con Men, Call Centers, and Rogue Doctors Fuel America's Lawsuit Factory
Chamblee Burch, Elizabeth
Hardcover
From $14.99
Your Data Will Be Used Against You: Policing in the Age of Self-Surveillance
Ferguson, Andrew Guthrie
Hardcover
$46.20
Bone Valley: A True Story of Injustice and Redemption in the Heart of Florida
King, Gilbert
Hardcover
$29.69
Revenge for the Sixties: Sam Alito and the Triumph of the Conservative Legal Movement
Canellos, Peter S.
Hardcover
$29.45
Robert's Rules of Order Newly Revised in Brief, 3rd Edition
Honemann, Daniel H.
Balch, Thomas J.
Robert, Henry M., III
Paperback
$11.39
The Public Domain: Find and Use Free Content for Your Website, Book, App, Music, Video, Art, and More
Secor, Glen
Paperback
$28.49
Searching for Jane Crow: Black Women and Mass Incarceration in America from the Auction Block to the Cell Block
Leflouria, Talitha L.
Hardcover
$28.80
The Trustee's Legal Companion: A Step-By-Step Guide to Administering a Living Trust
Buckley, Shaila
Hanks, Liza
Zolla, Carol Elias
Paperback
$37.99
When Companies Run the Courts: How Forced Arbitration Became America's Secret Justice System
Ballou, Brendan
Hardcover
$28.50
Dig Me a Grave: The Inside Story of the Serial Killer Who Seduced the South
Assael, Shaun
Harpootlian, Richard A.
Hardcover
$27.55
One in Five: Why Child Sexual Abuse Is Our Biggest Public Health Crisis--And What We Can Do to Stop It
Malone, Luke
Letourneau, Elizabeth J.
Hardcover
$28.50
Oops...That's Illegal!: A Handbook for the Wildly Curious (and the Accidental Outlaw)
Mandell, Mike
Hardcover
$28.50
38 Londres Street: On Impunity, Pinochet in England, and a Nazi in Patagonia
Sands, Philippe
Hardcover
From $14.99
Supremacy: How Rule by the Court Replaced Government by the People
Renan, Daphna
Bowie, Nikolas
Hardcover
$30.39
Iras, 401(k)S & Other Retirement Plans: Strategies for Taking Your Money Out
Slesnick, Twila
Shea, Tracy
Paperback
$32.39
Is the Government Legally Killing Us?: Is the Evidence Obvious? How Fear of Death and the Illusion of Freedom Turn Us Into Accomplices to Evil
(Scott Schara), Grace's Dad
Paperback
$19.77
Represent Yourself in Court: Prepare & Try a Winning Civil Case
Berman, Sara J.
Bergman, Paul
Paperback
$37.99
Understanding Living Trusts(R): How You Can Avoid Probate, Keep Control, Save Taxes, and Enjoy Peace of Mind
Schumacher, Vickie
Paperback
$28.45
Lawless: How the Supreme Court Runs on Conservative Grievance, Fringe Theories, and Bad Vibes
Litman, Leah
Paperback
$18.00
The Constitution Cannot Save Us: Why We Can No Longer Rely on Our Founding Document
Seidman, Louis Michael
Hardcover
$31.99
Federal Rules of Evidence; 2026 Edition (Casebook Supplement): With Advisory Committee notes, Rule 502 explanatory note, internal cross-references, qu
Michigan Legal Publishing Ltd
Paperback
$31.19
Getting Permission: Using & Licensing Copyright-Protected Materials Online & Off
Stim, Richard
Paperback
$33.24
The Constitution of the United States of America: The Declaration of Independence, The Bill of Rights
Founding Fathers
Paperback
$7.49
Federal Rules of Evidence; 2026 Edition: With Internal Cross-References
Michigan Legal Publishing Ltd
Paperback
$12.49
The Presidential Pardon: The Short Clause with a Long, Troubled History
Prakash, Saikrishna Bangalore
Hardcover
$21.80
Stitching Freedom: A True Story of Injustice, Defiance, and Hope in Angola Prison
Tyler, Gary
Hardcover
$27.55
Pink Crime: Fighting Against the Criminalization of Motherhood, Pregnancy, and Queer Identity
Beety, Valena
Hardcover
$26.59
The U.S. Constitution and Other Writings (Deluxe Leatherbound Edition)
Editors of Canterbury Classics
Hardcover
$28.49
Lawless: How the Supreme Court Runs on Conservative Grievance, Fringe Theories, and Bad Vibes
Litman, Leah
Hardcover
From $12.99
J.K. Lasser's Small Business Taxes 2026: Your Complete Guide to a Better Bottom Line
Weltman, Barbara
Paperback
$23.75
The Cases That Haunt Us: From Jack the Ripper to JonBenet Ramsey, the Fbi's Legendary Mindhunter Sheds Light on the Mysteries That Won't Go Away
Douglas, John E.
Olshaker, Mark
Paperback
$19.95
The U.S. Constitution - Anti-Federalist Edition
Henry, Patrick
Convention, Constitutional
Adams, Samuel
Paperback
$11.59
No Loose Ends: The Smart & Slightly Morbid Guide to Estate Planning & End-Of-Life Tasks
Zuckerman, Adam
Hardcover
$33.25
Special Needs Trusts: Protect Your Child's Financial Future
Urbatsch, Kevin
Farinas Jones, Jessica
Paperback
$34.19
The Only Living Trusts Estate Planning Guide: Protect Your Assets, Avoid Probate, Slash Taxes and Secure Your Heirs' Future.
Sterling, Thayer
Paperback
$27.99
Beyond the Body Farm: A Legendary Bone Detective Explores Murders, Mysteries, and the Revolution in Forensic Science
Jefferson, Jon
Bass, Bill
Paperback
$18.04
Fireproof: A Five-Step Model to Take Your Law Firm from Unpredictable to Wildly Profitable
Morse, Mike
Nachazel, John
Hardcover
$26.59
Every Californian's Guide to Estate Planning: Wills, Trust & Everything Else
Hanks, Liza W.
Paperback
$28.49
The Fall of Affirmative Action: Race, the Supreme Court, and the Future of Higher Education
Driver, Justin
Paperback
$17.10
55 Successful Harvard Law School Application Essays, 2nd Edition: With Analysis by the Staff of the Harvard Crimson
Staff of the Harvard Crimson
Paperback
$18.05
Contempt of Court: The Turn-Of-The-Century Lynching That Launched a Hundred Years of Federalism
Phillips, Leroy
Curriden, Mark
Paperback
From $10.99
Solve Your Money Troubles: Strategies to Get Out of Debt and Stay That Way
O'Neill, Cara
Loftsgordon, Amy
Paperback
$25.64
Dealing with Problem Employees: How to Manage Performance & Personal Issues in the Workplace
Nolo, The Editors of
Paperback
$47.49
Campus Speech and Academic Freedom: A Guide for Difficult Times
Gillman, Howard
Chemerinsky, Erwin
Hardcover
$28.50
Little Book of Restorative Justice & Community: Reclaiming Connection and Responsibility for Our Neighbors
Wilson, Sheryl
Morneau, Caitlin
Paperback
$8.54
The Trump Indictments: The 91 Criminal Counts Against the Former President of the United States
Velshi, Ali
Paperback
$18.04
Hitler's American Model: The United States and the Making of Nazi Race Law
Whitman, James Q.
Paperback
$14.20
Reclaiming the Internet: How Big Tech Took Control--And How We Can Take It Back
Sylvain, Olivier
Paperback
$17.10
The Little Book of Race and Restorative Justice: Black Lives, Healing, and Us Social Transformation
Davis, Fania E.
Paperback
From $5.99
Vanished in Vermillion: The Real Story of South Dakota's Most Infamous Cold Case
Raguse, Lou
Paperback
$11.99