Problemfelder des deutschen Konzernsteuerrechts
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Problemfelder des deutschen Konzernsteuerrechts: Betrachtung der Verrechnungspreise in international agierenden Konzernen(BestMasters)

Problemfelder des deutschen Konzernsteuerrechts: Betrachtung der Verrechnungspreise in international agierenden Konzernen(BestMasters)


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About the Book

​​Aufgrund zunehmender Internationalisierung offenbaren sich Probleme des dt. Konzernsteuerrechts, die im Rahmen der Modernisierung gelöst werden müssen, um die Wettbewerbsfähigkeit des Steuerrechtes und Attraktivität Deutschlands zu erhalten. Julia Darkow stellt die Problemfelder des dt. Steuerrechts dar und analysiert zwei Lösungsvorschläge in Form der Deutsch-Französischen Konvergenzinitiative sowie des 12-Punkte-Planes der Bundesregierung. Als Hauptproblematik erfasst die Autorin die Verrechnungspreisermittlung in international agierenden Konzernen. Auf diesem Wege können Gewinne in Konzernen verlagert werden. Steuerbehörden versuchen diesen Verlagerungen entgegenzuwirken. Die Autorin stellt Methoden und Schwierigkeiten der Verrechnungspreisermittlung dar, die für Unternehmen eine Herausforderung und Gradwanderung bedeuten. Verrechnungspreise pendeln Problemfelder des dt. Konzernsteuerrechts aus, werfen aber auf internationaler Ebene neue Fragen auf.

Table of Contents:
​Problemfelder des deutschen Konzernsteuerrechts.- Verrechnungspreisermittlung in internationalen Konzernunternehmen.- Deutsch-Französische Konvergenzinitiative.- Grünbuch der Deutsch-Französischen Zusammenarbeit.- 2-Punkte-Plan der Bundesregierung.

About the Author :
Julia Darkow studierte Betriebswirtschaftslehre an der Brandenburgisch Technischen Universität Cottbus – Senftenberg.


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Product Details
  • ISBN-13: 9783658045272
  • Publisher: Springer-Verlag Berlin and Heidelberg GmbH & Co. KG
  • Publisher Imprint: Springer Gabler
  • Height: 210 mm
  • No of Pages: 141
  • Series Title: BestMasters
  • Width: 148 mm
  • ISBN-10: 3658045272
  • Publisher Date: 27 Dec 2013
  • Binding: Paperback
  • Language: German
  • Returnable: Y
  • Sub Title: Betrachtung der Verrechnungspreise in international agierenden Konzernen


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