Grenz Berschreitende Bertragung Von Vertriebsdienstleistungen
DOWNLOAD
Download Grenz Berschreitende Bertragung Von Vertriebsdienstleistungen PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Grenz Berschreitende Bertragung Von Vertriebsdienstleistungen book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Grenz Berschreitende Bertragung Von Vertriebsdienstleistungen
DOWNLOAD
Author : Heiko Wagner
language : de
Publisher: GRIN Verlag
Release Date : 2018-06-13
Grenz Berschreitende Bertragung Von Vertriebsdienstleistungen written by Heiko Wagner and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-06-13 with Business & Economics categories.
Bachelorarbeit aus dem Jahr 2016 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Hochschule Mainz, Sprache: Deutsch, Abstract: Ziel der Bachelorarbeit ist es, die Vorgehensweise der ertragsteuerlichen Behandlung der Funktionsverlagerung von Vertriebsdienstleistungen inklusive der Übertragung der Kundenliste systematisch aufzuzeigen und diese auch kritisch zu betrachten. Hieraus werden abschließend Schlussfolgerungen aus der aktuellen Gesetzgebung gezogen und mögliche, sich hieraus ergebende Folgen ersichtlich gemacht. Der Einleitung nachfolgend soll zunächst geklärt werden, ob es sich bei der Ausgangssituation um eine Funktionsverlagerung handelt. Hierzu werden die Begriffe der Funktion und der Verlagerung analysiert, um hieraus auf das mögliche Vorliegen einer Funktionsverlagerung im steuerlichen Sinne zu schließen. Danach wird die Bewertung der Funktionsverlagerung des Vertriebs den Kernpunkt der Thesis darstellen. Hierbei wird die vorgesehene Bewertung als Transferpaket beschrieben. Anschließend werden der hypothetische Fremdvergleich und die für das Steuersubstrat notwendige Berechnung des Gewinnpotenzials dargestellt. Hierbei liegt der Fokus auf den Bewertungsgrundlagen der IDW Standards sowie die hieraus anzuwenden Bewertungsmethoden für immaterielle Vermögensgegenstände. Danach wird die Entstehung des Einigungsbereichs erläutert, sowie die Auswahl des Funktionsverlagerungswertes aus diesem beschrieben. Im Anschluss daran wird die Problematik der nachträglichen Preisanpassung dargestellt sowie den Gestaltungsmöglichkeiten Aufmerksamkeit gezollt, durch Nutzen einer Lizensierungsoption, die Besteuerung auf die individuelle Liquiditätslage anzupassen. Nach der Betrachtung der Bewertung als Ganzes, wie es das Außensteuergesetz für den Regelfall vorsieht, werden Möglichkeiten aufgezeigt gerade diese mit einer Einzelbewertung zu umgehen. Abschließend wird die sich aus der Besteuerung des Transferpakets ergebende Diskrepanz zwischen AStG und HGB dargestellt sowie die Vereinbarkeit zwischen des § 3 Absatz 2 FVerlV mit Art. 9 OECD-MA und EU-Recht diskutiert. Zum Abschluss sollen Schlussfolgerungen, die aus der Thematik der Bachelorthesis gezogen werden können wie auch mögliche zukünftige Folgen dargestellt werden.
Shadow Of The Conqueror
DOWNLOAD
Author : Shad M. Brooks
language : en
Publisher:
Release Date : 2022-09-14
Shadow Of The Conqueror written by Shad M. Brooks and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-09-14 with categories.
Oecd G20 Base Erosion And Profit Shifting Project Transfer Pricing Documentation And Country By Country Reporting Action 13 2015 Final Report
DOWNLOAD
Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2015-10-05
Oecd G20 Base Erosion And Profit Shifting Project Transfer Pricing Documentation And Country By Country Reporting Action 13 2015 Final Report 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 2015-10-05 with categories.
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 13.
Cirp Encyclopedia Of Production Engineering
DOWNLOAD
Author : The International Academy for Produ
language : en
Publisher: Springer
Release Date : 2014-04-08
Cirp Encyclopedia Of Production Engineering written by The International Academy for Produ and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-04-08 with Technology & Engineering categories.
The CIRP Encyclopedia covers the state-of-art of advanced technologies, methods and models for production, production engineering and logistics. While the technological and operational aspects are in the focus, economical aspects are addressed too. The entries for a wide variety of terms were reviewed by the CIRP-Community, representing the highest standards in research. Thus, the content is not only evaluated internationally on a high scientific level but also reflects very recent developments.
Sadt
DOWNLOAD
Author : David Marca
language : en
Publisher: McGraw-Hill Companies
Release Date : 1988
Sadt written by David Marca and has been published by McGraw-Hill Companies this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988 with Computers categories.
Oecd G20 Base Erosion And Profit Shifting Project Aligning Transfer Pricing Outcomes With Value Creation Actions 8 10 2015 Final Reports
DOWNLOAD
Author : OECD
language : en
Publisher: Org. for Economic Cooperation & Development
Release Date : 2015-10-19
Oecd G20 Base Erosion And Profit Shifting Project Aligning Transfer Pricing Outcomes With Value Creation Actions 8 10 2015 Final Reports written by OECD and has been published by Org. for Economic Cooperation & Development this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-10-19 with categories.
The report contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation. The revised guidance focuses on the following key areas: transfer pricing issues relating to transactions involving intangibles; contractual arrangements, including the contractual allocation of risks and corresponding profits, which are not supported by the activities actually carried out; the level of return to funding provided by a capital-rich MNE group member, where that return does not correspond to the level of activity undertaken by the funding company; and other high-risk areas. The report also sets out follow-up work to be carried out on the transactional profit split method which will lead to detailed guidance on the ways in which this method can appropriately be applied to further align transfer pricing outcomes with value creation.
Portals To The Past And To The Future
DOWNLOAD
Author : Jürgen Seefeldt
language : en
Publisher:
Release Date : 2017
Portals To The Past And To The Future written by Jürgen Seefeldt and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with Libraries categories.
The advent of the digital era has raised questions on the future course of library development. The challenge of maintaining a balance between their educational, cultural and service roles has presented libraries with new challenges - challenges which their rich and varied media holdings, modern technical infrastructure and information specialist competence well equip them to face. This fourth revised and updated English edition of "Portals to the Past and to the Future" by Jürgen Seefeldt and Ludger Syré, now in its fifth German edition, is an in-depth state-of-the art report on current German librarianship. Lavishly illustrated, the book traces the history of libraries in Germany, portrays the various types of library and cites many examples of the outstanding achievements of nationwide library cooperation in the Federal Republic of Germany. The reader will gain both a revealing insight into the cultural and educational policy underlying the German library system and an outline of the profession. Special attention has been paid to current developments such as the preservation and presentation of the common cultural heritage and the emergence of the digital library. This book has been translated not only into English but also into Arabic, Italian, Japanese, Spanish, Russian and Turkish and is now the standard work on libraries and librarianship in Germany. Because of the interest it has generated internationally, it was decided to publish the German and English versions of this new edition simultaneously. The book provides trainee librarians and non-librarians alike with a clear picture of the way in which libraries were able to cooperate in the aftermath of the Second World War to overcome the vagaries of the federal system and create an effective decentralized library network more than a match for the challenges of the third millennium.
Transfer Pricing Guidelines For Multinational Enterprises And Tax Administrations
DOWNLOAD
Author : Organisation for Economic Co-operation and Development
language : en
Publisher: Organisation for Economic Co-operation and Development
Release Date : 1995
Transfer Pricing Guidelines For Multinational Enterprises And Tax Administrations written by Organisation for Economic Co-operation and Development and has been published by Organisation for Economic Co-operation and Development this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with International business enterprises categories.
Includes 1999 update. 1998 update in back.
In Their Footsteps
DOWNLOAD
Author : Tess Gerritsen
language : en
Publisher: MIRA
Release Date : 2018-11-12
In Their Footsteps written by Tess Gerritsen and has been published by MIRA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-11-12 with Fiction categories.
Rediscover this classic story from master thriller author Tess Gerritsen The quiet scandal surrounding the death of her parents has always haunted Beryl Tavistock. Now she’s asking dangerous questions, and the answers are proving that the past does not die easily. Pulled into a world of espionage, Beryl quickly discovers that she needs help, and former CIA agent Richard Wolf is her only hope. But in a world where trust is a double-edged sword, friends become enemies and enemies are killers. Originally published in 1994
The Oxford Handbook Of International Antitrust Economics
DOWNLOAD
Author : Roger D. Blair
language : en
Publisher: Oxford Handbooks
Release Date : 2015
The Oxford Handbook Of International Antitrust Economics written by Roger D. Blair and has been published by Oxford Handbooks this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with Business & Economics categories.
More than any other area of regulation, antitrust economics shapes law and policy in the United States, the Americas, Europe, and Asia. In a number of different areas of antitrust, advances in theory and empirical work have caused a fundamental reevaluation and shift of some of the assumptions behind antitrust policy. This reevaluation has profound implications for the future of the field. The Oxford Handbook of International Antitrust Economics has collected chapters from many of the leading figures in antitrust. In doing so, this two volume Handbook provides an important reference guide for scholars, teachers, and practitioners. However, it is more than a merely reference guide. Rather, it has a number of different goals. First, it takes stock of the current state of scholarship across a number of different antitrust topics. In doing so, it relies primarily upon the economics scholarship. In some situations, though, there is also coverage of legal scholarship, case law developments, and legal policies. The second goal of the Handbook is to provide some ideas about future directions of antitrust scholarship and policy. Antitrust economics has evolved over the last 60 years. It has both shaped policy and been shaped by policy. The Oxford Handbook of International Antitrust Economics will serve as a policy and research guide of next steps to consider when shaping the future of the field of antitrust.