IP-Box-Regime. Welche Rolle spielen Lizenzboxen bei der Steuerplanung von multinationalen Unternehmen (MNU)?
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IP-Box-Regime. Welche Rolle spielen Lizenzboxen bei der Steuerplanung von multinationalen Unternehmen (MNU)?

IP-Box-Regime. Welche Rolle spielen Lizenzboxen bei der Steuerplanung von multinationalen Unternehmen (MNU)?


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About the Book

Studienarbeit aus dem Jahr 2015 im Fachbereich VWL - Finanzwissenschaft, Note: 1,0, Martin-Luther-Universität Halle-Wittenberg (Lehrstuhl für Volkswirtschaftslehre), Veranstaltung: Tax Policy Seminar, Sprache: Deutsch, Abstract: Die nationalen Steuersysteme unterscheiden sich von Land zu Land. Aufgrund dieser Unterschiede können Situationen entstehen, in welchen die multinationalen Unternehmen völlig legal bestimmte Anreize im Ausland wahrnehmen. Die grenzüberschreitend tätigen Unternehmen erlangen dadurch steuerliche Vorteile, welche sie bei einer rein nationalen Aktivität nicht erhalten hätten. Insbesondere die Besteuerung von Einkünften aus immateriellen Wirtschaftsgütern stellt dabei eine besondere steuerpolitische Herausforderung für die internationale Unternehmensbesteuerung dar. Auf der einen Seite liefern immaterielle Wirtschaftsgüter wie Patente, Lizenzen und Urheberrechte einen zentralen Beitrag zur Wertschöpfung des Unternehmens. Auf der anderen Seite besitzen immaterielle Wirtschaftsgüter häufig keinen festen geografischen Standort, so dass diese sehr flexibel und mobil sind. Vor diesem Hintergrund können multinationale Unternehmen (MNUs) mittels spezieller Arbitragemöglichkeiten Gewinne in Niedrigsteuerländer verlagern. In diesem Zusammenhang stellen Intellectual Property (IP) Box Regime eine der bedeutsamsten Innovationen in der Steuerpolitik der nationalen Regierungen dar. Mit Hilfe dieser Modelle ist es möglich, die Einkünfte aus der Verwertung von Lizenzen und Patenten mit einem reduzierten Steuersatz zu besteuern. In Europa gibt es derzeit 11 Staaten in welchen die IP-Box verwendet wird, wobei deren Steuersatz von 0 Prozent auf Malta bis 15,5 Prozent in Frankreich variiert. In diesem Papier sollen die Möglichkeiten der Steuergestaltung von multinationalen Unternehmen und nationalen Regierungen aufgezeigt werden. Dafür wird im ersten Teil ein Überblick über die Bedeutung und Entwicklung der Körperschaftsteuer in Verbindung mit den zwischenstaatli


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Product Details
  • ISBN-13: 9783668031906
  • Publisher: Grin Publishing
  • ISBN-10: 3668031908
  • Publisher Date: 18 Aug 2015


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