Mindestbesteuerung Von Unternehmen Und Konzernen Auf Nationaler Ebene Im Globalen Markt Die Beziehungen Zwischen Deutschland Und Irland

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Mindestbesteuerung Von Unternehmen Und Konzernen Auf Nationaler Ebene Im Globalen Markt Die Beziehungen Zwischen Deutschland Und Irland

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Author : Florian Bressler
language : de
Publisher: GRIN Verlag
Release Date : 2022-06-14

Mindestbesteuerung Von Unternehmen Und Konzernen Auf Nationaler Ebene Im Globalen Markt Die Beziehungen Zwischen Deutschland Und Irland written by Florian Bressler and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-06-14 with Law categories.

Masterarbeit aus dem Jahr 2022 im Fachbereich Jura - Steuerrecht, Note: 2,7, Private Fachhochschule Göttingen, Sprache: Deutsch, Abstract: Die Arbeit erläutert die Pläne der Europäischen Union zu einer Mindestbesteuerung von Unternehmen. Um eine detailreiche und nachvollziehbare Logik in die Vorhaben der Europäischen Union beziehungsweise der OECD zu bringen, wird zu Beginn der Arbeit die Grundproblematik erörtert und damit die Dringlichkeit der entsprechenden Maßnahmen dargelegt. Anschließend werden die wesentlichen Begrifflichkeiten erläutert, welche zum Verständnis der Thematik relevant sind. Unter Berücksichtigung der bereits erfolgten Maßnahmen wird eine IST-Analyse der gegenwärtigen Maßnahmen durchgeführt und hierbei insbesondere das deutsche internationale Steuerrecht und die Doppelbesteuerungsabkommen, die Verhinderung einer Doppelbesteuerung sowie die Sicherungsmaßnahme für eine Mindestbesteuerung in den Blick genommen. Zur Veranschaulichung wird konkret die Beziehung zwischen der Bundesrepublik Deutschland (im Folgenden DEU) und Irland (IRL) betrachtet, beides Mitgliedsstaaten der Europäischen Union. Am Beispiel dieser beiden Länder wird unter Betrachtung der globalen Mindestbesteuerung auf den Richtlinienentwurf der Europäischen Kommission eingegangen, wobei allerdings anzumerken ist, dass dieser sich stark an der Gesetzesvorlage der OECD orientiert. Des Weiteren sind Geschäftsbeziehungen zu betrachten, welche aus Konzernstrukturen und Gesellschaften mit verbundenen Unternehmen bestehen. Nach einer kurzen Darstellung des Entwicklungsprozesses werden im Rahmen des BEPS-Projektes die „Pillar one“ und „Pillar two“ erläutert. Aufbauend auf diese – noch – theoretischen Ansätze werden im nächsten Schritt die Vorhaben und ihre Auswirkungen auf das internationale Steuerrecht analysiert. Die voranschreitende Globalisierung und das damit verbundene Zusammenwachsen der Märkte stellen sowohl die Politik als auch Wissenschaftler und Steuerpflichtige vor internationale steuerrechtliche Herausforderungen. Die stetig wachsende Anzahl von multinationalen Konzernen und die Entwicklung neuer Produkte beziehungsweise Dienstleistungen haben dazu geführt, dass das internationale Steuerecht mit seinen Anknüpfungspunkten teilweise veraltet ist.

Enlargement Of The European Union

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Author : Allan F. Tatham
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2009-01-26

Enlargement Of The European Union written by Allan F. Tatham 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 2009-01-26 with Law categories.

The development of EU enlargement has raised many thorny issues unanticipated by the framers of the EC Treaty. A significant upshot of these issues is that the concept of European identity – defined in terms of such factors as culture, history and economics – has supplanted the long-dominant theme of ‘widening and deepening,’ particularly since the Union’s expansion has become primarily eastward. The major contribution of this important book lies in its analysis of the conceptualization and perception of enlargement from various points of view, focusing on the concerns of stakeholders and the ‘identity’ conflicts and uncertainties incurred by enlargement initiatives. In the course of its presentation, it details the actual pre-accession Europeanization process and its complex history. Among the key elements discussed are the following: the conflict between ‘widening’ and ‘deepening’ and the effect on EU institutional reform; institutional requirements on candidate countries; pre-accession criteria and negotiations; administrative capacity, judicial capacity, and legal approximation in accession states; capacity of the EU to absorb new Member States; and EC law as part of European identity. Also covered are specific historical details of particular pre-accession negotiations (e.g., Greece, Spain, Portugal, Malta, and Cyprus), the still inconclusive negotiations with Turkey and the Western Balkan states, and political factors involved in the non-accession of Norway, Iceland and Switzerland. Assembling powerful evidence and applying incisive analysis, the author’s conclusion shows that, absent further (and major) EU institutional reform, it will be difficult for an enlarging Union to continue to ‘deliver the goods.’ A watershed in the continuing great debate on the fulfilment of the EC Treaty’s determination to foster and promote ‘an ever closer union of the peoples of Europe,’ this book will prove invaluable to anybody interested in the European integration project, particularly lawyers, academics, officials and policymakers in the EU Member States.

Co Operative Compliance A Framework From Enhanced Relationship To Co Operative Compliance

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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-07-29

Co Operative Compliance A Framework From Enhanced Relationship To Co Operative Compliance 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 2013-07-29 with categories.

This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role of Tax Intermediaries.

Tax Challenges Arising From Digitalisation Interim Report 2018

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Author : Collectif
language : en
Publisher: OECD
Release Date : 2018-05-29

Tax Challenges Arising From Digitalisation Interim Report 2018 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 2018-05-29 with Business & Economics categories.

This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy. It sets out the Inclusive Framework’s agreed direction of work on digitalisation and the international tax rules through to 2020. It describes how digitalisation is also affecting other areas of the tax system, providing tax authorities with new tools that are translating into improvements in taxpayer services, improving the efficiency of tax collection and detecting tax evasion.

Visual Shock

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Author : Michael Kammen
language : en
Publisher: Vintage
Release Date : 2009-04-22

Visual Shock written by Michael Kammen and has been published by Vintage this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-04-22 with Architecture categories.

In this lively narrative, award-winning author Michael Kammen presents a fascinating analysis of cutting-edge art and artists and their unique ability to both delight and provoke us. He illuminates America’s obsession with public memorials and the changing role of art and museums in our society. From Thomas Eakins’s 1875 masterpiece The Gross Clinic, (considered “too big, bold, and gory” when first exhibited) to the bitter disputes about Maya Lin’s Vietnam War Memorial, this is an eye-opening account of American art and the battles and controversies that it has ignited.

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.

Tradeable Permits Policy Evaluation Design And Reform

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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2004-05-11

Tradeable Permits Policy Evaluation Design And Reform 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 2004-05-11 with categories.

This publication offers valuable lessons for applying tradeable permits and provides links between policy evaluation and policy making general.

Welfare States In Transition

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Author : Gøsta Esping-Andersen
language : en
Publisher: SAGE
Release Date : 1996-05-21

Welfare States In Transition written by Gøsta Esping-Andersen and has been published by SAGE this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996-05-21 with Social Science categories.

This wide-ranging comparative analysis of contemporary and future changes in welfare states looks at the different trajectories of the welfare states of Europe, North America, the Antipodes, and the emerging scenarios in Latin America, East Asia and Central and Eastern Europe. Leading experts on each of these regions examine the current structures of social protection, consider the causes of the current welfare state crisis and highlight evolving trends for welfare policy. Different welfare states are shown to manifest different forms of crisis. Among the symptoms of crisis, Welfare States in Transition suggests that the effect of popluation ageing is exaggerated, and an at least equally fundamental challenge lies in the revolution of the modern family and the changing economic role of women. The contributors are sceptical about the neo-liberal formula for reform, not only because it increases inequality but also because it does not address the growing need for an active social investment policy to ensure against entrapment in poverty or low-paid jobs.

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.

European Financial Integration

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Author : Alberto Giovannini
language : en
Publisher: Cambridge University Press
Release Date : 1991

European Financial Integration written by Alberto Giovannini 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 1991 with Business & Economics categories.

Leading international experts examine the implications of integration for the monetary structure of the European community.