Gewinnverteilungskonzepte im internationalen Kontext
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Gewinnverteilungskonzepte im internationalen Kontext

Gewinnverteilungskonzepte im internationalen Kontext


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About the Book

Studienarbeit aus dem Jahr 2020 im Fachbereich VWL - Finanzwissenschaft, Note: 1,0, Bergische Universität Wuppertal (Lehrstuhl für Finanzwissenschaft und Steuerlehre), Veranstaltung: Masterseminar Besteuerung digitaler Geschäftsmodelle, Sprache: Deutsch, Abstract: Diese Arbeit soll einen grundlegenden Überblick verschaffen über das Problem der internationalen Gewinnbesteuerung von Unternehmen vor dem Hintergrund der Digitalisierung und Globalisierung sowie Lösungskonzepte der OECD vorstellen. Im Vordergrund der Betrachtung stehen Konzepte zur internationalen Gewinnverteilung von multinationalen Konzernen. Da diese zuvorderst betriebswirtschaftlichen Konzeptionen nicht losgelöst betrachtet werden können von fundamentalen Ansätzen des (inter-) nationalen Steuerrechts und auch vor dem Hintergrund gesamtwirtschaftlicher Implikationen zu würdigen sind, gliedert sich der Aufbau der Arbeit in zwei Hauptteile. Im ersten Hauptteil steht die theoretische Perspektive der internationalen Besteuerung im Vordergrund. Hierzu werden Besteuerungsprinzipien in einer geschlossenen und offenen Volkswirtschaft aus dem Blickwinkel der Bundesrepublik Deutschland (BRD) prägnant dargestellt. Im zweiten Hauptteil werden sodann neben einer Einordnung von Digitalisierungsentwicklungen im Wirtschaftsleben konkrete Gewinnverteilungskonzepte, die den zuvor erörterten Grenzen Rechnung tragen, vorgestellt und kritisch gewürdigt. Das Phänomen des irischen Wirtschaftswachstums (ca. 35 % im Jahr 2015) versinnbildlicht den Status quo der multinationalen Besteuerung und wurde vom US-Ökonom Paul Krugman mit dem Begriff "Leprechaun Economics" betitelt. Dieses Wachstum liegt nicht etwa in einer Revolution der Wertschöpfung begründet, sondern ist das Resultat eines unlauteren Steuerregimes, das Kapital aus dem Ausland anzieht und ist nur eines von vielen Beispielen sog. Steueroasen. Im Zuge des G20-Gipfels im Juni 2012 wurde die OECD mit der Entwicklung von Lösungsvorschlägen beauftragt, die solchen m


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Product Details
  • ISBN-13: 9783346154460
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 297 mm
  • No of Pages: 46
  • Spine Width: 3 mm
  • Width: 210 mm
  • ISBN-10: 3346154467
  • Publisher Date: 10 Mar 2020
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 186 gr


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