Die Internationale Unternehmensbesteuerung Im Wandel
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Die Internationale Unternehmensbesteuerung Im Wandel
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Author : Dieter Endres
language : de
Publisher:
Release Date : 2005
Die Internationale Unternehmensbesteuerung Im Wandel written by Dieter Endres and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Corporations categories.
A Common Consolidated Corporate Tax Base For Europe Eine Einheitliche K Rperschaftsteuerbemessungsgrundlage F R Europa
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Author : Wolfgang Schön
language : en
Publisher: Springer Science & Business Media
Release Date : 2008-04-24
A Common Consolidated Corporate Tax Base For Europe Eine Einheitliche K Rperschaftsteuerbemessungsgrundlage F R Europa written by Wolfgang Schön and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-04-24 with Law categories.
Preface This book contains the proceedings of the International Tax Conference on the c- th th mon consolidated corporate tax base (CCCTB) that was held in Berlin on 15 – 16 may 2007. The conference was jointly organised by the German Federal Ministry of Finance, the Centre for European Economic Research (ZEW), Mannheim, and the Max Planck Institute (MPI) for Intellectual Property, Competition and Tax Law, Munich. More than 250 participants from all over Europe and other regions, scholars, politicians, business people and tax administrators, discussed the Eu- pean Commission’s proposal to establish a CCCTB. Three panels of tax experts evaluated the common tax base with respect to structural elements, consolidation, allocation, international aspects and administration. The conference made clear that the CCCTB has the potential to overcome some of the most intriguing problems of corporate income taxation within the Common Market. Common tax accounting rules substantially reduce compliance and administrative costs. Consolidation of a group’s profits and losses effects cro- border loss compensation which removes a major tax obstacle for European cro- border investment. At the same time, tax planning with respect to financing and transfer pricing is pushed back within the European Union. Moreover, as far as the CCCTB applies, member states are able to remove tax provisions that are targeted at cross border tax evasion and that might be challenged by the jurisdiction of the Eu- pean Court of Justice.
International Company Taxation In The Era Of Information And Communication Technologies
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Author : Anne Schäfer
language : en
Publisher: Springer Science & Business Media
Release Date : 2007-12-18
International Company Taxation In The Era Of Information And Communication Technologies written by Anne Schäfer and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-12-18 with Business & Economics categories.
Anne Schäfer presents proposals for the reform of the definition of a company's residence, the definition of the permanent establishment, the possibilities of profit allocation and the methods to avoid international double taxation. In addition, the interrelations between these issues are taken into account. Amongst others, the author argues for an extension of the definition of a permanent establishment for employees working permanently abroad and for an implementation of formula apportionment in the European Union.
Taxation Of Hybrid Financial Instruments And The Remuneration Derived Therefrom In An International And Cross Border Context
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Author : Sven-Eric Bärsch
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-12-13
Taxation Of Hybrid Financial Instruments And The Remuneration Derived Therefrom In An International And Cross Border Context written by Sven-Eric Bärsch and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-12-13 with Business & Economics categories.
Despite the enormous diversity and complexity of financial instruments, the current taxation of hybrid financial instruments and the remuneration derived therefrom are characterized by a neat division into dividend-generating equity and interest-generating debt as well as by a coexistence of source- and residence-based taxation. This book provides a comparative analysis of the classification of hybrid financial instruments in the national tax rules currently applied by Australia, Germany, Italy and the Netherlands as well as in the relevant tax treaties and EU Directives. Moreover, based on selected hybrid financial instruments, mismatches in these tax classifications, which lead to tax planning opportunities and risks and thus are in conflict with the single tax principle, are identified. To address these issues, the author provides reform options that are in line with the dichotomous debt-equity framework, as he/she suggests the coordination of either tax classifications or tax treatments.
Cross Border Taxation Of Permanent Establishments
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Author : Andreas Waltrich
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-04-20
Cross Border Taxation Of Permanent Establishments written by Andreas Waltrich and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-20 with Law categories.
The permanent establishment (PE) is a legal form of cross-border direct investment whereby a business presence is maintained as an integral part of the foreign investor. Due to the growing intensity and complexity of international business relations, the PE defi¬nition and the allocation of profi¬ts between head units and PEs have become highly contentious, especially from the perspectives of the major emerging economies of the BRIC countries (Brazil, Russia, India, and China). Unsurprisingly, the potential for tax avoidance and the scrutiny of tax authorities have increased enormously. Against this background, this work illustrates and compares the OECD Model Tax Convention with country-specifi¬c source taxation rules, focusing on possible tax system changes and offering reform proposals. Emphasizing the taxable implications of the various rules upon country-speci¬fic PE concepts, the author’s treatment covers such issues and topics as the following: – the PE de¬finition of the OECD MC and from the perspective of selected countries; – allocation of business pro¬fits under the Authorised OECD Approach (AOA); – avoidance of PE status; – implementation of a service PE proposal; – construction site PEs established by subcontractors; – existence of an agency PE; and – the OECD project on Base Erosion and Profi¬t Shifting (BEPS). The author uses simulated cross-border national and treaty cases to highlight qualifi¬cation conflicts, thus reinforcing his detailed discussion of source taxation rules of business profi¬ts and relevant case law in Germany, the United States, and the BRIC states. There is also a checklist detailing how companies can avoid unintentionally setting up a PE. The author’s deeply informed proposals provide much-needed guiding tax criteria and open the way to greater feasibility and transparency in PE taxation. Because the defi¬nition of PEs has enlarged and the treatment of profi¬t allocation has become more complex, the clari¬fication of the PE concept presented in this book is of inestimable importance for lawyers, of¬ficials, policymakers, and academics concerned with international business taxation in any jurisdiction.
A Common Tax Base For Multinational Enterprises In The European Union
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Author : Carsten Wendt
language : en
Publisher: Springer Science & Business Media
Release Date : 2009-04-16
A Common Tax Base For Multinational Enterprises In The European Union written by Carsten Wendt and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-04-16 with Business & Economics categories.
Carsten Wendt analyses the necessity, the concept as well as potential advantages and effects of a common tax base for multinational enterprises in the European Union. He addresses important issues concerning a common tax base, such as the definition of the consolidated group, the technique and scope of consolidation and the formula used to allocate the consolidated tax base among the involved member states.
Kernfragen Der Unternehmensbesteuerung
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Author : Holger Kahle
language : de
Publisher: Springer-Verlag
Release Date : 2016-11-11
Kernfragen Der Unternehmensbesteuerung written by Holger Kahle and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-11-11 with Business & Economics categories.
Führende Praktiker und Wissenschaftler nehmen in diesem Tagungsband aus Anlass des 65. Geburtstages von Prof. Dr. Ulrich Schreiber Stellung zu ausgewählten Fragen der Besteuerung von Unternehmen. Dieses Buch bietet spannende Diskussionen, interessante Argumente und neuartige Einblicke in die Systematik und Wirkungen der Unternehmensbesteuerung, die für Praktiker, Studierende und Wissenschaftler gleichermaßen von Interesse sind.
Besteuerung Grenz Berschreitender Funktionsverlagerungen Im Wandel Unter Ber Cksichtigung Der Neuregelungen Und Auswirkungen Des Unternehmensteuerreformgesetzes 2008 Dem Entwurf Einer Funktionsverlagerungsverordnung Und Des Sesteg
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Author : Marc Dieck
language : de
Publisher: Igel Verlag RWS
Release Date : 2015-03-17
Besteuerung Grenz Berschreitender Funktionsverlagerungen Im Wandel Unter Ber Cksichtigung Der Neuregelungen Und Auswirkungen Des Unternehmensteuerreformgesetzes 2008 Dem Entwurf Einer Funktionsverlagerungsverordnung Und Des Sesteg written by Marc Dieck and has been published by Igel Verlag RWS this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-03-17 with Business & Economics categories.
Die wirtschaftliche Verflechtung deutscher Unternehmen mit auslandischen nimmt im Zuge der Globalisierung seit Jahren zu. Immer haufiger werden Aufgaben unternehmensintern uber Landergrenzen hinweg aufgeteilt und so internationalisiert. Mit der Unternehmensteuerreform 2008 versuchen Gesetzgeber und Finanzverwaltung das deutsche Steuerrecht dieser Dynamik anzupassen, denn aus Sicht der Finanzverwaltung birgt jede grenzuberschreitende Verlagerung betrieblicher Funktionen in das Ausland die Gefahr, Steuersubstrat zu verlieren. Durch die Reform bringen Gesetzgeber und Finanzverwaltung mit der Funktionsverlagerung eine neue Art von Geschaftsvorfall in das Aussensteuerrecht. Die Regelungen zu Funktionsverlagerungen sollen dazu beitragen, die Besteuerung in Deutschland geschaffener Werte sicherzustellen, wenn Geschaftschancen ins Ausland verlagert werden. Ausgehend von diesen Neuentwicklungen und Anderungen ist es das Ziel dieser Diplomarbeit die Neuregelungen des UntStRefG 2008 zu analysieren, Auswirkungen auf die Besteuerung grenzuberschreitender Funktionsverlagerungen aufzuzeigen, ausgewahlte Neuregelungen auf ihre verfassungs- und EG-Rechtmassigkeit hin zu uberprufen sowie Gestaltungsmoglichkeiten aufzuzeigen."
Internationale Erfolgs Und Verm Gensabgrenzung Zwischen Stammhaus Und Betriebsst Tte Nach Der Neufassung Des Art 7 Oecd Ma
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Author : Jörg Mödinger
language : de
Publisher: BoD – Books on Demand
Release Date : 2012
Internationale Erfolgs Und Verm Gensabgrenzung Zwischen Stammhaus Und Betriebsst Tte Nach Der Neufassung Des Art 7 Oecd Ma written by Jörg Mödinger and has been published by BoD – Books on Demand this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Business enterprises categories.
Europ Ische Unternehmensbesteuerung Im Verh Ltnis Zu Drittstaaten
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Author : Sybille Wünsche
language : de
Publisher: BoD – Books on Demand
Release Date : 2011
Europ Ische Unternehmensbesteuerung Im Verh Ltnis Zu Drittstaaten written by Sybille Wünsche and has been published by BoD – Books on Demand this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with categories.