Verrechnungspreise In Internationalen Konzernen Definition Verwendung Methoden Und Funktionsweisen
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Verrechnungspreise In Internationalen Konzernen Definition Verwendung Methoden Und Funktionsweisen
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Author : Janina Sagert
language : de
Publisher: GRIN Verlag
Release Date : 2016-03-16
Verrechnungspreise In Internationalen Konzernen Definition Verwendung Methoden Und Funktionsweisen written by Janina Sagert and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-03-16 with Business & Economics categories.
Diplomarbeit aus dem Jahr 2009 im Fachbereich BWL - Controlling, Note: 1,8, FOM Essen, Hochschule für Oekonomie & Management gemeinnützige GmbH, Hochschulleitung Essen früher Fachhochschule, Veranstaltung: Controlling, Sprache: Deutsch, Abstract: Das Ziel dieser Diplomarbeit soll in erster Linie sein, Klarheit darüber zu verschaffen, was genau Verrechnungspreise sind und wann sie verwendet werden. Darauf aufbauend werden die von der OECD anerkannten Verrechnungspreismethoden erläutert und ihre Funktionsweise dargelegt. Zudem werden die Grenzen kritisch betrachtet und die Bedeutung hinsichtlich der internationalen Anwendung herausgearbeitet. Da aufgrund der wachsenden Bedeutung von Verrechnungspreisen im Verlauf der letzten Jahre Neuerungen für deren Verwendungen in Form von Vorschriften als auch Gesetzen erlassen wurden, sollen die für die Bundesrepublik Deutschland geltenden Bestimmungen erläutert und eine Alternativregelung für eine rechtssichere Lösung vorgestellt und beurteilt werden. Es herrscht eine zunehmende Globalisierung mit paralleler Ausweitung der konzerninternen Transaktionen. Die Begründung dafür liegt teilweise in dem Zusammenwachsen der Volkswirtschaften, dem Fortschritt der Technologien als auch dem technologischen Wandel. Da die Gewinnmaximierung sowohl im Fokus aller Unternehmen als auch ihrer Stakeholder liegt, wurden bereits nahezu alle legalen Wege, diesen Gewinn durch Gewinnverschiebungen in internationalen Konzernen zu erhöhen, ausgereizt. Um das Ziel weiterhin verfolgen zu können, bestehen nunmehr seit einigen Jahren die Tendenzen die Gewinne der Konzernunternehmen (KU) in Ländern oder an Produktionsstandorten mit geringerer Steuerbelastung zu erwirtschaften, bzw. buchmäßig anfallen und versteuern zu lassen. Auf der einen Seite stehen somit die Globalisierung und die Änderung der Wirtschaftssubjekte, auf der anderen Seite, die damit einhergehenden Gesetzesnovellierungen, Verwaltungsvorschriften und internationalen Richtlinien. Als Problem daraus ergibt sich die Frage nach der optimalen Ausgestaltung der Verrechnungspreissysteme im Spannungsfeld zwischen Steuerung und Besteuerung.
Oecd G20 Base Erosion And Profit Shifting Project Aligning Transfer Pricing Outcomes With Value Creation Actions 8 10 2015 Final Reports
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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.
Addressing Base Erosion And Profit Shifting
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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.
Oecd G20 Base Erosion And Profit Shifting Project Measuring And Monitoring Beps Action 11 2015 Final Report
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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
Multivariate Analysis
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Author : Klaus Backhaus
language : en
Publisher: Springer Nature
Release Date : 2023-06-28
Multivariate Analysis written by Klaus Backhaus and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-06-28 with Business & Economics categories.
Data can be extremely valuable if we are able to extract information from them. This is why multivariate data analysis is essential for business and science. This book offers an easy-to-understand introduction to the most relevant methods of multivariate data analysis. It is strictly application-oriented, requires little knowledge of mathematics and statistics, demonstrates the procedures with numerical examples and illustrates each method via a case study solved with IBM’s statistical software package SPSS. Extensions of the methods and links to other procedures are discussed and recommendations for application are given. An introductory chapter presents the basic ideas of the multivariate methods covered in the book and refreshes statistical basics which are relevant to all methods. For the 2nd edition, all chapters were checked and calculated using the current version of IBM SPSS. Contents Introduction to empirical data analysis Regression analysis Analysis of variance Discriminant analysis Logistic regression Contingency analysis Factor analysis Cluster analysis Conjoint analysis The original German version is now available in its 17th edition. In 2015, this book was honored by the Federal Association of German Market and Social Researchers as “the textbook that has shaped market research and practice in German-speaking countries”. A Chinese version is available in its 3rd edition. On the website www.multivariate-methods.info, the authors further analyze the data with Excel and R and provide additional material to facilitate the understanding of the different multivariate methods. In addition, interactive flashcards are available to the reader for reviewing selected focal points. Download the Springer Nature Flashcards App and use exclusive content to test your knowledge.
Marketing Across Cultures
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Author : Jean-Claude Usunier
language : en
Publisher: Pearson Education
Release Date : 2005
Marketing Across Cultures written by Jean-Claude Usunier and has been published by Pearson Education this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Business & Economics categories.
Back Cover Copy-Usunier "This book is noteworthy in its content and approach as well as in generating class discussion on intercultural marketing relations, exchange, and communications. With the diversity in world markets and the importance of having locally-specific understanding of markets and consumers, it is a welcome resource for teaching students who can either relate it to their own intercultural experiences or who have never had intercultural experiences themselves." Guliz Ger, Professor of Marketing, Faculty of Business Administration, Bilkent University, Turkey International marketing relationships have to be built on solid foundations. Transaction costs in international trade are high--only a stable and firmly established link between business people can enable them to overcome disagreements and conflicts of interest. "Marketing Across Cultures, 4e" uses a successful two-stage cultural approach to explore International Marketing. - A cross-cultural approach which compares marketing systems and local commercial customs in various countries - An inter-cultural approach which studies the interaction between business peoples of different national cultures "I used "Marketing Across Cultures" in courses in five different countries with students from more than 35 nations. The book provides a stimulating view on international marketing issues and at the same time allows in an excellent way to sensitize and train students for intercultural work, which has become the norm for most medium-sized and large companies." Prof. Dr. Hartmut H. Holzmuller., Chair of Marketing Universityof Dortmund, Germany Invaluable to all undergraduate, postgraduate and MBA students studying International Marketing and for marketing practitioners who wish to improve their cultural awareness, "Marketing Across Cultures, 4e" is essential reading. New to This Edition! Rewritten extensively in an effort to make the book as accessible as possible, co-author Julie Lee from Australia helps bring a Euro-Australasian perspective to the table. New materials includes: - The internet revolution and its impact on international marketing - Additional web references that allow in-depth and updated access to cultural and business information - New cases with web-based references, including Muslim Cola (Chapter 6), Bollywood (Chapter 8), BrandUSA: Selling Uncle Sam Like Uncle Ben's? (Chapter 14) and more! To access the robust web materials go to: www.booksites.net/usunier. Jean-Claude Usunier is a professor of Marketing and International Business at the University of Lausanne - Graduate School of Commerce (HEC) and at the University Louis-Pasteur (Strasbourg, France). Julie Lee is a Senior Lecturer in Marketing at the Graduate School of Management, University of Western Australia.
Dealing Effectively With The Challenges Of Transfer Pricing
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2012-01-18
Dealing Effectively With The Challenges Of Transfer Pricing 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 2012-01-18 with categories.
This report addresses the practical administration of transfer pricing programmes by tax administrations.
Sustainable Logistics
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Author : Wolf-Rüdiger Bretzke
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-12-14
Sustainable Logistics written by Wolf-Rüdiger Bretzke 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 2012-12-14 with Technology & Engineering categories.
Currently the notion of "sustainability" is used in an inflationary manner. Therefore the authors start with a definition which is stable to serve as an anchor for further research as well as for discussions among scientists, managers and politicians, ideally across different disciplines. The character of this book is purely conceptual. The argumentation is based on comparison of new and demanding requisites with existing models (process and network architectures in the field of logistics). Formerly neglected impacts on the environment will be included. Main features of a new approach will be developed which are capable to avoid these impacts and to align logistics with the requirements of sustainability. In order to make logistics sustainable large parts will have to be reinvented. The focus needs to be on decoupling transportation activities from economic growth rates.
Prozessmanagement Im Vertikalen Marketing
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Author : Dieter Ahlert
language : de
Publisher: Springer-Verlag
Release Date : 2013-03-11
Prozessmanagement Im Vertikalen Marketing written by Dieter Ahlert and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-03-11 with Business & Economics categories.
Verstärkte Kundenorientierung erfordert eine zunehmend engere Kooperation zwischen den Akteuren der Wertschöpfungskette. Das Buch vermittelt direkt umsetzbares Praxiswissen für ein effizientes, kundenorientiertes Management der stufenübergreifenden Marketingprozesse. Hier erhalten Entscheider das Know-how für die erfolgreiche Gestaltung und Umsetzung von ECR-Kooperationen.
Spinning The Semantic Web
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Author : Dieter Fensel
language : en
Publisher: MIT Press
Release Date : 2005
Spinning The Semantic Web written by Dieter Fensel and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Computers categories.
A guide to the Semantic Web, which will transform the Web into a structured network of resources organized by meaning and relationships.
