Steuerliche Aspekte Der Grenzuberschreitenden Konzernfinanzierung Unter Beachtung Der Zinsschranke
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Home > Business and Economics > Business and Management > Steuerliche Aspekte Der Grenzuberschreitenden Konzernfinanzierung Unter Beachtung Der Zinsschranke
Steuerliche Aspekte Der Grenzuberschreitenden Konzernfinanzierung Unter Beachtung Der Zinsschranke

Steuerliche Aspekte Der Grenzuberschreitenden Konzernfinanzierung Unter Beachtung Der Zinsschranke


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About the Book

Studienarbeit aus dem Jahr 2013 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Hochschule fur angewandte Wissenschaften Ingolstadt, Sprache: Deutsch, Abstract: Deutschland ist im internationalen Vergleich als Hochststeuerland" anzusehen. Rein pragmatisch ergibt dies einen Wettbewerbsnachteil fur deutsche Unternehmen. Jedoch ist diese Aussage nur auf Unternehmen zutreffend, welche ausschliesslich national tatig sind. International agierende Konzerne sind multinationale Steuerzahler. Wie lassen sich hieraus Ruckschlusse auf die steuerliche Wettbewerbsfahigkeit solcher Unternehmen ziehen? Die Konzernsteuerquote ist ein zentrales Mittel um den Erfolg der betrieblichen Steuerpolitik messbar zu machen. Sie besitzt zunachst eine signifikante Bedeutung fur Unternehmensanalysten und potenzielle Investoren, welche diese Kennzahl heranziehen, um branchengleiche Unternehmen vergleichbar zu machen. Daruber hinaus muss sich auch die interne Steuerabteilung an der Konzernsteuerquote als Kennzahl des unternehmerischen Erfolgs messen lassen. Definiert ist sie als Verhaltnis von tatsachlichem Steueraufwand addiert mit den latenten Steuern des Konzerns zum Jahresuberschuss vor Steuern. Latente Steuern haben hierbei einen kompensatorischen Effekt: Sie werden berucksichtigt um temporare Steuerbelastungsanderungen auszugleichen und die Konzernsteuerquote auf einem moglichst konstanten Niveau zu halten. Fur den Steueraufwand sind lediglich die im In- sowie Ausland erhobenen Ertragssteuern von Bedeutung. Dies birgt neben anderen, wie der Vergangenheitsorientierung, einen der grossten Kritikpunkte an der Konzernsteuerquote, namlich der Nichtberucksichtigung von Substanz- oder Verkehrssteuern. Des Weiteren lassen sich nationale Grossen nicht isoliert betrachten, sondern man blickt immer mit einer gewissen Konzernbrille" auf die Gesamtsteuerbelastu


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Product Details
  • ISBN-13: 9783656656319
  • Publisher: Grin Verlag Gmbh
  • Publisher Imprint: Grin Verlag Gmbh
  • Height: 210 mm
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3656656312
  • Publisher Date: 27 May 2014
  • Binding: Paperback
  • Language: English
  • Weight: 54 gr


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Steuerliche Aspekte Der Grenzuberschreitenden Konzernfinanzierung Unter Beachtung Der Zinsschranke
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Steuerliche Aspekte Der Grenzuberschreitenden Konzernfinanzierung Unter Beachtung Der Zinsschranke
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