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Besteuerung multinationaler Unternehmen

Besteuerung multinationaler Unternehmen


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About the Book

Studienarbeit aus dem Jahr 2006 im Fachbereich VWL - Finanzwissenschaft, Note: 1,7, Ludwig-Maximilians-Universität München, Sprache: Deutsch, Abstract: Zunehmende Globalisierung, die vor allem in den vergangenen beiden Jahrzehnten an Bedeutung gewonnen hat, zeigt wie multinationale Unternehmen (MNU) in Form von Direktinvestitionen ins Ausland ihre Tätigkeiten immer stärker ausweiten. Aufgrund dieser Tatsache neigen Länder dazu, sich mit ihren Steuersätzen zu unterbieten, um Kapital anzulocken. Den dadurch entstehenden Steuerwettbewerb machen sich MNU zunutze, indem sie mittels Transferpreise Gewinne in Niedrigsteuerländer verschieben und somit ihre Gesamtsteuerlast senken. Aufgrund derartiger Steuerarbitragemöglichkeiten ziehen Politiker und Ökonomen, wie auch die Europäische Union in Erwägung, das aktuell geltende Steuersystem Separate Accounting (SA) durch Formula Apportionment (FA) zu ersetzen. Die Schwäche von SA lässt sich daran erkennen, dass Transferpreise von dem arm`s length-Prinzip abweichen und zu Steuerverzerrungen führen. Dabei betrachten Staaten Niederlassungen als unabhängig voneinander und versuchen mit Hilfe von arm`s lenght-Preise den Handel abzubilden. Doch aufgrund der Bemühungen MNU, ihre Transferpreise geheim zu halten, können die tatsächlichen internen Handelspreise nicht erfasst werden, was dazu führt, dass Staaten Steuereinnahmen entgehen und MNU auf illegalem Wege steuerliche Vorzüge genießen können. Das Steuersystem FA soll dieses unterbinden, indem der gesamte Gewinn aller Unternehmensteile ermittelt und dann gemäß ihrer wirtschaftlichen Aktivität, gemessen an Kapital, Ertrag und Lohnsumme, auf die Länder zurückverteilt wird. Dabei greift die Steuer nicht die ausgewiesenen Gewinne, sondern die jeweilige relative Tätigkeit MNU an. Folglich findet keine Gewinnverschiebung statt, da diese die Steuerlast nicht reduzieren kann. Dieses Ergebnis resultiert aus den meisten entstandenen Arbeiten über Transferpreissetzung unter der Annahme, dass Te


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Product Details
  • ISBN-13: 9783640134311
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Weight: 141 gr
  • ISBN-10: 3640134311
  • Publisher Date: 14 Aug 2008
  • Height: 210 mm
  • No of Pages: 60
  • Series Title: German
  • Sub Title: Separate Gewinnbesteuerung und einheitliche Konzernbesteuerung in oligopolistischen Märkten
  • Width: 148 mm


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