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Internationale Konzernverrechnungspreise

Internationale Konzernverrechnungspreise


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International Edition


About the Book

Inhaltsangabe: Einleitung: Verrechnungspreisdiskussionen haben eine sehr lange Tradition. Lange Zeit beherrschten betriebswirtschaftliche Modelle zur effizienten Koordination dezentraler Organisationseinheiten durch Verrechnungspreise die Diskussionen. In den 60er und 70er Jahren führte dann die so genannte Profit-Center-Konzeption bzw. Geschäftsbereichsorganisation zu einer verstärkten Auseinandersetzung mit der Verrechnungspreisproblematik. Die wachsende Internationalisierung und Globalisierung der Wirtschaft und die damit verbundene Entwicklung multinationaler Unternehmen haben dazu geführt, dass mittlerweile verstärkt internationale steuerrechtliche Aspekte der Verrechnungspreisproblematik (International Transfer Pricing) in den Mittelpunkt der Diskussion geraten sind. Der steigende Anteil des Welthandels der zwischen Teilunternehmen multinationaler Konzerne abgewickelt wird, die steigende Anzahl an Firmenfusionen und Kooperationen sowie die Verlagerung von Geschäftsbereichen sind Ursache für diese Entwicklung. Die sich ständig ändernden Rahmenbedingungen konfrontieren die Finanz- und Steuerabteilungen multinationaler Konzerne mit immer komplexeren Problembereichen. Der Druck auf multinationale Unternehmen wird darüber hinaus erheblich erhöht, da die Finanzbehörden mit zunehmend restriktiven Steuergesetzgebungen reagieren. Aus diesem Grund bezeichnen die betroffenen Unternehmen das Thema Verrechnungspreise als eines der wichtigsten Themen des internationalen Steuerrechts. Die Zusammenhänge zwischen der externen, steuerlich motivierten, Notwendigkeit der korrekten Verrechnungspreisbestimmung und internen betriebswirtschaftlich - organisatorischen Funktionen von Verrechnungspreisen bleiben in den meisten Veröffentlichungen zu diesem Thema unberücksichtigt. Die steigende Komplexität der Unternehmensstrukturen wirft aber die Frage auf, wie Verrechnungspreise gestaltet werden können, damit sie den hohen Anforderungen an die optimale Koordination und Steuerung de


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Product Details
  • ISBN-13: 9783838666334
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 383866633X
  • Publisher Date: 06 Apr 2003
  • Height: 210 mm
  • No of Pages: 72
  • Series Title: German
  • Weight: 154 gr


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