Gewinntransfers in Multinationalen Unternehmen Und Deren Besteuerung
Gewinntransfers in Multinationalen Unternehmen Und Deren Besteuerung

Gewinntransfers in Multinationalen Unternehmen Und Deren Besteuerung


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About the Book

Multinationale Unternehmen leisten seit geraumer Zeit trotz hoher Gewinne immer niedrigere Steuerzahlungen. Dies ist vor allem auf die umfangreichen Möglichkeiten bei der innerbetrieblichen Steuerplanung zurückzuführen, die Lücken in der internationalen Steuergesetzgebung ausnützen. Der Autor erläutert verschiedene Unternehmensstrategien, die zur Steuervermeidung führen. Dabei stehen insbesondere die grenzüberschreitende Gewinnübertragung durch Dividenden und die innerbetrieblichen Gewinntransfers durch geeignete Wahl von Verrechnungspreisen im Mittelpunkt der Analyse. Die entsprechenden rechtlichen Grundlagen und Regulierungsansätze der Steuerpolitik werden dabei kritisch auf ihren ökonomischen Gehalt geprüft und die Folgen für die Steuerplanung der Konzerne dargestellt.
About the Author: Der Autor: Gregor Gehauf, geboren 1973, studierte Volkswirtschaftslehre an der Ludwig-Maximilians-Universität München und erwarb sein Diplom 1999. Anschließend war er Wissenschaftlicher Mitarbeiter am Lehrstuhl für Finanzwissenschaft der Ludwig-Maximilians-Universität München. Seinen Forschungsschwerpunkt bildete der Problemkreis der internationalen Unternehmensbesteuerung. Im Rahmen eines Forschungsaufenthalts 2002 war der Autor Marie-Curie-Stipendiat an der Universität Bocconi in Mailand. Die Promotion erfolgte 2004.


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Product Details
  • ISBN-13: 9783631525524
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 202
  • Series Title: Europaeische Hochschulschriften / European University Studie
  • Weight: 331 gr
  • ISBN-10: 3631525524
  • Publisher Date: 11 May 2004
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Width: 148 mm


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