Kritische Analyse Der Hinzurechnungsbesteuerung Im Lichte Der Unternehmenssteuerreform
DOWNLOAD
Download Kritische Analyse Der Hinzurechnungsbesteuerung Im Lichte Der Unternehmenssteuerreform PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Kritische Analyse Der Hinzurechnungsbesteuerung Im Lichte Der Unternehmenssteuerreform 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
Kritische Analyse Der Hinzurechnungsbesteuerung Im Lichte Der Unternehmenssteuerreform
DOWNLOAD
Author : Michael Bahrs
language : de
Publisher: diplom.de
Release Date : 2001-03-21
Kritische Analyse Der Hinzurechnungsbesteuerung Im Lichte Der Unternehmenssteuerreform written by Michael Bahrs and has been published by diplom.de this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-03-21 with Business & Economics categories.
Inhaltsangabe:Einleitung: Die Unternehmenssteuerreform hat in Teilbereichen grundlegende Veränderungen der Steuergesetze hervorgebracht. Eine der bedeutendsten Reform ist die unilaterale Steuerfreistellung der Dividendeneinkünfte von in- und ausländischen Kapitalgesellschaften. Im Zuge dieser Änderung wurde die Anpassung der Hinzurechnungsbesteuerung die von einer Steuerpflichtigkeit von Schachteldividenden ausging notwendig. Die Änderungen, die der Gesetzgeber im Rahmen der Hinzurechnungsbesteuerung vorgenommen hat, gehen allerdings über eine bloße Anpassung des Außensteuergesetzes hinaus. Vielmehr dienen die Änderungen u.a. auch dazu, die Steuermindereinnahmen aus der Unternehmenssteuerreform zum Teil gegen zu finanzieren. Die vom Gesetzgeber vorgenommenen Änderungen des Außensteuergesetzes reformieren die Hinzurechnungsbesteuerung grundlegend. Fingierte die Hinzurechnungsbesteuerung für die Zwecke der deutschen Besteuerung zuvor eine Ausschüttung der auf Ebene einer ausländischen Kapitalgesellschaft thesaurierten Gewinne, so wird nun eine Pauschalsteuer auf niedrigbesteuerte ausländische Erträge erhoben. Die Arbeit stellt die für die Hinzurechnungsbesteuerung bedeutsamsten Änderungen der deutschen Steuergesetze insbesondere des AStG dar und erörtert die Probleme, die sich aus den Änderungen ergeben. Besonderes Augenmerk wird dabei auf die Diskussion der Auslegung der Gesetze gelegt, da die Änderungen zum Teil missverständlich, mehrdeutig, im Gesamten also interpretationsbedürftig sind. Die Bandbreite der Auslegungsmöglichkeiten ist dabei genauso enorm, wie die steuerlichen Konsequenzen hieraus. Die Arbeit stellt bei der Untersuchung die steuerplanerischen Aspekten in der Vordergrund der Betrachtung. Teil der Arbeit ist der Vergleich der durch das Steuersenkungsgesetz geänderten Vorteilhaftigkeit von Investitionen im niedrig- und hochbesteuernden Ausland mittels verschiedener Rechtsstrukturalternativen. Besondere Aufmerksamkeit wird dabei u.a. der Zwischenschaltung ausländischer Holdinggesellschaften gewidmet. Inhaltsverzeichnis:Inhaltsverzeichnis: I.AbbildungsverzeichnisIV II.AbkürzungsverzeichnisVI 1.Einleitung1 2.Grundlagen der Hinzurechnungsbesteuerung5 2.1Überblick5 2.2Allgemeine Hinzurechnungsbesteuerung5 2.2.1Tatbestandsmerkmale5 2.2.2Anwendung der DBA-Bestimmungen8 2.2.3Durchführung der Hinzurechnungsbesteuerung9 2.3Verschärfte Hinzurechnungsbesteuerung13 3.Darstellung und Diskussion der Neuregelungen im [...]
Linkages In South African Economic Development
DOWNLOAD
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?
Oecd Transfer Pricing Guidelines For Multinational Enterprises And Tax Administrations 2017
DOWNLOAD
Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2017-07-10
Oecd Transfer Pricing Guidelines For Multinational Enterprises And Tax Administrations 2017 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 2017-07-10 with categories.
This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.
Public Finance And Public Policy In The New Century
DOWNLOAD
Author : Sijbren Cnossen
language : en
Publisher: MIT Press
Release Date : 2003
Public Finance And Public Policy In The New Century written by Sijbren Cnossen and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Business & Economics categories.
The 16 essays in this book were written to celebrate the 90th birthday of Richard Musgrave and to commemorate the tenth anniversary of CES, the Center for Economic Studies at the University of Munich. Musgrave is considered to be a founding father of modern public economics. He belongs to the intellectual tradition that views government as an instrument that can be used to correct market failure and to establish the society that people want. Although his work fits within the individualistic framework of modern economics, he also draws on principles of moral philosophy.
The President S Tax Proposals To The Congress For Fairness Growth And Simplicity
DOWNLOAD
Author : United States. President (1981-1989 : Reagan)
language : en
Publisher:
Release Date : 1985
The President S Tax Proposals To The Congress For Fairness Growth And Simplicity written by United States. President (1981-1989 : Reagan) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1985 with Corporations categories.
General explanation.
Oecd G20 Base Erosion And Profit Shifting Project Measuring And Monitoring Beps Action 11 2015 Final Report
DOWNLOAD
Author : OECD
language : en
Publisher: Org. for Economic Cooperation & Development
Release Date : 2015-10-15
Oecd G20 Base Erosion And Profit Shifting Project Measuring And Monitoring Beps Action 11 2015 Final Report 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 2015-10-15 with categories.
There are hundreds of empirical studies finding evidence of tax-motivated profit shifting, using different data sources and estimation strategies. While measuring the scope of BEPS is challenging given its complexity and existing data limitations, a number of recent studies suggest that BEPS is responsible for significant global corporate income tax (CIT) revenue losses. This report assesses currently available data and concludes that significant limitations severely constrain economic analyses of the scale and economic impact of BEPS and improved data and methodologies are required. Noting these data limitations, a dashboard of six BEPS indicators has been constructed, using different data sources and assessing different BEPS channels. These indicators provide evidence that BEPS exists and has been increasing over time. New empirical analysis estimates that the scale of global CIT revenue losses could be between USD 100 and 240 billion annually at 2014 levels. The report also presents a toolkit to assist countries evaluate the fiscal effects of BEPS countermeasures. The research also finds significant non-fiscal economic distortions arising from BEPS. The report concludes by making recommendations regarding data and monitoring tools to improve the analysis of BEPS in the future
Market Imperfections And Macroeconomic Dynamics
DOWNLOAD
Author : Jean-Olivier Hairault
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-03-14
Market Imperfections And Macroeconomic Dynamics written by Jean-Olivier Hairault 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 2013-03-14 with Business & Economics categories.
Market Imperfections and Macroeconomic Dynamics is based upon a collection of papers originally presented at the 5th Theory and Methods in Macroeconomics (T2M) meeting in Paris, France, 2002. The contributions in this volume focus on a central theme: the aggregate dynamic consequences of market imperfections. Such effects are of great interest to researchers in macroeconomics as these imperfections play a primary role in the persistence of aggregate output, the characteristics of the business cycles and the interactions of agents over time. Incorporating up-to-date techniques and methods, these contributions exemplify the remarkable progress made by macroeconomists in tackling these issues. The primary market for Market Imperfections and Macroeconomic Dynamics is academic researchers in economics and graduate students specializing in macroeconomics. Divisions of economic studies in public administration and in financial organizations will also find this book beneficial.
Addressing Base Erosion And Profit Shifting
DOWNLOAD
Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-02-12
Addressing 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 2013-02-12 with categories.
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
Taxation In A Global Economy
DOWNLOAD
Author : Andreas Haufler
language : en
Publisher: Cambridge University Press
Release Date : 2001-08-23
Taxation In A Global Economy written by Andreas Haufler and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-08-23 with Business & Economics categories.
The increasing international mobility of capital, firms and consumers has begun to constrain tax policies in most OECD countries, playing a major role in reforming national tax systems. Haufler uses the theory of international taxation to consider the fundamental forces underlying this process, covering both factor and commodity taxes, as well as their interaction. Topics include a variety of different international tax avoidance strategies - capital flight, profit shifting in multinational firms, and cross-border shopping by consumers. Situations in which tax competition creates conflicting interests between countries are given particular consideration. Haufler addresses the complex issue of coordination in different areas of tax policy, with special emphasis on regional tax harmonization in the European Union. Also included is a detailed introduction to recent theoretical literature.
Multi Dimensional Review Of Uruguay Initial Assessment
DOWNLOAD
Author : OECD. OCDE
language : en
Publisher: OCDE
Release Date : 2014
Multi Dimensional Review Of Uruguay Initial Assessment written by OECD. OCDE and has been published by OCDE this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Sustainable development categories.
Prepared by the OECD Devlopment Centre, the United Nations Economic Commission for Latin America and the Caribbean and others.