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Check-the-Box. Das Körperschaftsteuer-Optionsmodell für Personengesellschaften

Check-the-Box. Das Körperschaftsteuer-Optionsmodell für Personengesellschaften


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About the Book

Masterarbeit aus dem Jahr 2021 im Fachbereich Jura - Steuerrecht, Note: 1,7, Hochschule Aalen, Sprache: Deutsch, Abstract: Im Rahmen dieser Thesis erfolgt die Darstellung des aktuellen Reformbestrebens des deutschen Steuergesetzgebers zur Modernisierung der Unternehmensbesteuerung in Deutschland durch Ankündigung der Einführung eines Körperschaftsteuer-Optionsmodells für Personengesellschaften. Zudem erfolgt die Beurteilung der Vorteilhaftigkeit eines Optionsmodells für deutsche Unternehmen in der Rechtsform einer Personengesellschaft und im Vergleich zu bereits bestehenden Begünstigungsbestreben zur Annäherung der Besteuerung der Gesellschaftsformen. Der eigentlichen Darstellung und Beurteilung eines Optionsmodells wird zunächst eine Erläuterung des Status Quo der laufenden Ertragsbesteuerung von Kapitalgesellschaften und Personengesellschaften vorangestellt. Neben der Darstellung der Besteuerungsgrundlagen und rechtsformspezifischen Besonderheiten bei der Unternehmensbesteuerung in Deutschland, wird die Gegenüberstellung anhand eines ertragsteuerlichen Belastungsvergleichs auf Gesellschafts- und Gesellschafterebene unter Einbezug verschiedener Handlungsalternativen vorgenommen. Dies erscheint dem Verfasser dieser Arbeit sachgerecht, die bestehenden Divergenzen in der steuerlichen Belastung einer Unternehmung in Abhängigkeit von der Rechtsform aufzuzeigen und im Rahmen der Reform zu beleuchtende Unterschiede in der Besteuerung herauszuarbeiten. Die Darstellung der Untersuchungen wird auf primär gewerblich tätige Personengesellschaften respektive steuerliche Mitunternehmerschaften sowie gewerblich tätige Kapitalgesellschaften beschränkt. An geeigneten Stellen erfolgt die Erweiterung auf Besonderheiten nicht primär gewerblich tätiger Personengesellschaften. Bis zum Zeitpunkt der finalen Bearbeitung dieser Abschlussarbeit sind keine Verlautbarungen seitens des nationalen Gesetzgebers hinsichtlich der rechtlichen Ausgestaltung des angekündigten Optionsmodells bekannt


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Product Details
  • ISBN-13: 9783346399250
  • Publisher: Grin Verlag
  • ISBN-10: 3346399257
  • Publisher Date: 22 Mar 2021


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