Functionally Separate Entity Approach by Julian Langenhagen
Functionally Separate Entity Approach

Functionally Separate Entity Approach


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About the Book

Studienarbeit aus dem Jahr 2011 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Universität zu Köln, Sprache: Deutsch, Abstract: In Zeiten der zunehmenden Globalisierung kommt der internationalen Betriebsstättenbesteuerung eine immer größere Bedeutung zu. Hierbei existieren grundsätzlich zwei zentrale Problembereiche. Zum einen ist dies die Definition der Betriebsstätte nach Art. 5 OECD-MA bzw. aus deutscher Sicht nach § 12 AO. Im deutschen Recht ist die Definition weiter gefasst als im Abkommensrecht und daraus entstehen regelmäßig Problemfälle. Zum anderen ist die Zurechnung der Gewinne nach Art. 7 OECD-MA zwischen Betriebsstätte und Stammhaus ein Problemfeld, da diese über die Staatsgrenzen hinweg nicht einheitlichen Regelungen unterliegt. Was dieses Problem und insbesondere die Beurteilung der Selbständigkeit der Betriebsstätte angeht, gab es in der Vergangenheit in den verschiedenen Staaten keine einheitlichen Auslegungen des Art. 7 OECD-MA. Dies führte regelmäßig zu Schwierigkeiten und Gefahren der Doppel- oder Nichtbesteuerung. Mit dem Ziel, diese Probleme zu beseitigen, hat die OECD im Jahr 2004 im "Discussion Draft on the Attribution of Profits to permanent Establishment" ("General Discussion Draft") die unterschiedlichen Auslegungen unter zwei Grundansätzen zusammengefasst: dem Relevant Business Activity Approach ("RBAA") und dem Functionally Separate Entity Approach ("FSEA"). Der FSEA wurde als der von der OECD präferierte Ansatz daraufhin im "Report on the attribution of profits to permanent establishments" ("OECD-Betriebsstättenbericht 2008") am 17.07.2008 von der OECD veröffentlicht. Nach einigen Anpassungen wurde er schließlich am 22.07.2010 in eine Neufassung des OECD-MA und des entsprechenden Kommentars ("OECD-MA 2010") aufgenommen und zeitgleich eine aktualisierte Version des Betriebsstättenberichts veröffentlicht ("OECD-Betriebsstättenbericht 2010"). In der vorliegenden Arbeit soll der FSEA zunächst erarbeitet werden


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Product Details
  • ISBN-13: 9783656328889
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3656328889
  • Publisher Date: 17 Dec 2012
  • Height: 210 mm
  • No of Pages: 24
  • Series Title: German
  • Weight: 95 gr


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