Die Ertragsteuerliche Behandlung Digitaler Unternehmen Im Internationalen Kontext Eine Kritische Analyse
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Die Ertragsteuerliche Behandlung Digitaler Unternehmen Im Internationalen Kontext Eine Kritische Analyse
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Author : Timo Matt
language : de
Publisher: GRIN Verlag
Release Date : 2023-04-28
Die Ertragsteuerliche Behandlung Digitaler Unternehmen Im Internationalen Kontext Eine Kritische Analyse written by Timo Matt and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-04-28 with Law categories.
Masterarbeit aus dem Jahr 2020 im Fachbereich Jura - Steuerrecht, Note: 1,0, FOM Essen, Hochschule für Oekonomie & Management gemeinnützige GmbH, Hochschulleitung Essen früher Fachhochschule, Sprache: Deutsch, Abstract: Das Ziel der vorliegenden Arbeit besteht darin, dem Leser einen umfassenden und kritischen Überblick über die aktuellen Entwicklungen der Besteuerung digitaler Unternehmen zu verschaffen. Sowohl Vorteile als auch Nachteile der bislang gefundenen Ideen bzw. Methoden zur Besteuerung digitaler Unternehmen werden aufgezeigt. Es ist anzumerken, dass die vorliegende Arbeit aufgrund der Aktualität des Themas die Entwicklungen bis zum 15.10.2020 berücksichtigt. Bereits seit einigen Jahren schreitet die Digitalisierung unaufhaltsam voran. Hierdurch entstehen immer mehr Firmen, die sich den Vorteil der Digitalisierung zunutze machen und neue, digitale Dienstleistungen anbieten. Obwohl bspw. AirBNB oder Spotify vor 15 Jahren noch nicht existent waren, so sind diese Dienstleister im Jahre 2020 globale Unternehmen und für viele Menschen nicht mehr wegzudenken. Mit der Wandlung der Geschäftsmodelle hin zum Angebot von digitalen Dienstleistungen entstehen jedoch Herausforderungen, die es zu meistern gilt. Dies betrifft auch die steuerlichen Gesetzgeber. So knüpft bspw. der deutsche Steuergesetzgeber aktuell die ertragsteuerliche Erfassung von ausländischen Unternehmen in Deutschland an das Vorhandensein einer inländischen Betriebsstätte (§49 Abs. 1 Nr. 2 Bstb. a) EStG i. V. m. § 12 AO). Ein digitales Unternehmen wie bspw. AirBNB benötigt jedoch nicht zwingend eine Betriebsstätte in Deutschland, um in diesem Land digitale Leistungen anzubieten. Schließlich kann die Online-Plattform von jedem Land der Welt betrieben werden. Verfügt AirBNB über keine deutsche Betriebsstätte, so hat dies zur Folge, dass die Gewinne, die AirBNB aus der Erbringung der Leistungen in Deutschland erzielt, zunächst nicht besteuert werden können. Das deutsche Steuersystem (und gleichermaßen viele andere Steuersysteme) scheint daher in Bezug auf die Anbieter digitaler Dienstleistungen obsolet. In der Folge wurden von diversen Organen (z.B. der Europäischen Kommission, aber auch der OECD) verschiedene Ansätze zur Schaffung eines wirksamen und fairen, internationalen Besteuerungssystems unterbreitet. Nachdem die Verhandlungen auf internationaler Ebene bislang schleppend voran gingen, rückte in der jüngeren Vergangenheit eine Lösung auf supranationaler Ebene in den Vordergrund. In diesem Kontext ist die Einführung einer europaweiten Digitalsteuer ein bedeutender Diskussionspunkt. Eine einheitliche europäische Lösung ist jedoch bislang am Widerstand verschiedener Staaten gescheitert.
Taxation Of The Digital Economy
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Author : Gillian Neky
language : en
Publisher: GRIN Verlag
Release Date : 2020-03-16
Taxation Of The Digital Economy written by Gillian Neky and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-03-16 with Law categories.
Bachelor Thesis from the year 2019 in the subject Law - Tax / Fiscal Law, grade: A, University of Nairobi (School of Law), course: Dissertation, language: English, abstract: This dissertation explores the concept of the digital economy, its rapid growth, and the tax challenges it has introduced, both locally and internationally. It examines the general characteristic of a sovereign state and its inherent right to tax source on income generated within its jurisdiction. The dissertation attempts to investigate the taxability of the digital economy where business is conducted without the requirement of a physical presence, a pre-requisite for tax administration. How can states and especially Kenya detect permanent establishment, for purposes of tax administration, for an economy that is heavily reliant on intangible assets and a business model based on data, network effects, and user-generated content. It therefore, focuses and looks at the scope of Kenya’s legislative and policy frameworks and its effectiveness in taxing the digital economy. Digital businesses and especially multinational digital enterprises have been able to take advantage of the tax laws and policies that were written for an industrial age and are ill suited for today’s digital economy. The Action Plan on Base Erosion and Profit Shifting, by the Organization for Economic Co- operation and Development set out to answer the fundamental issues of BEPS (aggressive tax avoidance planning strategies), but it in itself fell short of expectations as it was not able to recommend practical, implementable solutions that would close the gaps that exist in the digital economy tax administration. The findings revealed that BEPS is not a single problem faced by all states but states face different BEPS problems and evaluate them from their own state-centred perspectives. Hence, the development of many interim measures by different states to tax the digital economy as the international community is still trying to come to a consensus on the possible, practical solutions. The current Kenyan tax framework on taxation of the digital economy is obscure as only recent Bills tabled in Parliament try and address the issue in depth. In light of the findings of this research, it was established that the problem is not so heavy on laws and regulation on taxation of goods sold electronically, but rather, implementation of the applicable laws where they exist. The paper finally recommends possible amendments to the Kenyan legal framework and the proposed amendments are assessed by means of comparison with what has taken place in other jurisdictions.
The Case For Industrial Policy
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Author : Howard Pack
language : en
Publisher: World Bank Publications
Release Date : 2006
The Case For Industrial Policy written by Howard Pack and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Industrial policy categories.
What are the underlying rationales for industrial policy? Does empirical evidence support the use of industrial policy for correcting market failures that plague the process of industrialization? To address these questions, the authors provide a critical survey of the analytical literature on industrial policy. They also review some recent industry successes and argue that only a limited role was played by public interventions. Moreover, the recent ascendance of international industrial networks, which dominate the sectors in which less developed countries have in the past had considerable success, implies a further limitation on the potential role of industrial policies as traditionally understood. Overall, there appears to be little empirical support for an activist government policy even though market failures exist that can, in principle, justify the use of industrial policy.
Taxation And Electronic Commerce Implementing The Ottawa Taxation Framework Conditions
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2001-05-04
Taxation And Electronic Commerce Implementing The Ottawa Taxation Framework Conditions written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-05-04 with categories.
This volume provides a comprehensive guide to the status of the OECD-led international work on taxation and electronic commerce, and hence to emerging conclusions and recommendations across a wide span of tax policy and tax administration issues.
Model Tax Convention On Income And On Capital Condensed Version 2010
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2010-08-17
Model Tax Convention On Income And On Capital Condensed Version 2010 written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-08-17 with categories.
This publication is the eighth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital. This shorter version contains the full text of the Model Tax Convention on Income and on Capital as adopted by the OECD Council on 22 July 2010.
Action Plan On Base Erosion And Profit Shifting
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-07-19
Action Plan On Base Erosion And Profit Shifting written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-07-19 with categories.
This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.
International Vat Gst Guidelines
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Author : Collectif
language : en
Publisher: OECD
Release Date : 2017-04-12
International Vat Gst Guidelines written by Collectif and has been published by OECD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-04-12 with Business & Economics categories.
Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination. The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project). These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.
Corporate Loss Utilisation Through Aggressive Tax Planning
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2011-08-03
Corporate Loss Utilisation Through Aggressive Tax Planning written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-08-03 with categories.
After describing the size of corporate tax losses and the policy issues related to their tax treatment, this report identifies three key risk areas in relation to use of losses for tax purposes: corporate reorganisations, financial instruments and non-arm’s length transfer pricing.
Tax Policy Leverage And Macroeconomic Stability
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Author : International Monetary Fund. Fiscal Affairs Dept.
language : en
Publisher: International Monetary Fund
Release Date : 2016-12-10
Tax Policy Leverage And Macroeconomic Stability written by International Monetary Fund. Fiscal Affairs Dept. and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-12-10 with Business & Economics categories.
Risks to macroeconomic stability posed by excessive private leverage are significantly amplified by tax distortions. ‘Debt bias’ (tax provisions favoring finance by debt rather than equity) has increased leverage in both the household and corporate sectors, and is now widely recognized as a significant macroeconomic concern. This paper presents new evidence of the extent of debt bias, including estimates for banks and non-bank financial institutions both before and after the global financial crisis. It presents policy options to alleviate debt bias, and assesses their effectiveness. The paper finds that thin capitalization rules restricting interest deductibility have only partially been able to address debt bias, but that an allowance for corporate equity has generally proved effective. The paper concludes that debt bias should feature prominently in countries’ tax reform plans in the coming years.
Linkages In South African Economic Development
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Author : Oliver Schwank
language : en
Publisher: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
Release Date : 2010
Linkages In South African Economic Development written by Oliver Schwank and has been published by Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Business & Economics categories.
Originally presented as the author's thesis (doctoral)--Vienna University of Economics and Business, 2009?