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Steuerliche Aspekte des E-Commerce

Steuerliche Aspekte des E-Commerce


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About the Book

Inhaltsangabe: Einleitung: Es ist zweifelsfrei zu erwarten, dass der E-Commerce über das Internet langfristig eine hohe Bedeutung für das Wirtschaftsgeschehen haben wird. Diese zunehmende Virtualisierung der Geschäftswelt und die damit zusammenhängenden Globalisierungstendenzen auch kleiner und mittelständischer Unternehmen werden den Steuergesetzgeber zukünftig immer wieder vor neue Herausforderungen stellen. Das bisher geltende Steuerrecht mit seiner Orientierung an materiellen und geographischen Anknüpfungspunkten löst die bisher bei E-Commerce-Sachverhalten entstandenen Besteuerungsfragen nicht oder nur unbefriedigend. Im Bereich der Ertragsbesteuerung fehlen aufgrund der immateriellen und anonymen Geschäftswelt des Internets Anknüpfungspunkte für die Feststellung einer (beschränkten) Steuerpflicht. Darüberhinaus sind die materiellen Geschäftseinrichtungen von Inhalteanbietern über das Internet wesentlich mobiler, und deshalb jederzeit verlagerbar, als herkömmliche Betriebsstätten. Bei der Umsatzbesteuerung kann das Prinzip der Verbrauchsortbesteuerung bei Online-Umsätzen nur teilweise umgesetzt werden. Die Anonymität des Verbrauchers im Internet erschweren derzeit eine eindeutige Zuordnung des Kunden zu einem Verbrauchsstaat. Diese Problematik wird in Zukunft durch neue technische Möglichkeiten noch verstärkt werden, z. B. die Bestellung im Internet per Handy. Besonders die Anonymität und die Mobilität von Anbietern im elektronischen Handel erschweren auch die Durchsetzung eines möglichen Besteuerungsanspruchs der inländischen Finanzverwaltung. Besonders im Verhältnis zu nicht DBA-Staaten ist eine endültige Besteuerung nicht zu erwarten. Die derzeitige Rechtslage bedeutet für die E-Commerce-Unternehmen eine große Rechtsunsicherheit. Zudem befinden sich deutsche und europäische Anbieter gegenüber der Konkurrenz aus Drittstaaten im Wettbewerbsnachteil, da sich diese der höheren inländischen Besteuerung entziehen können. Für inländische Anbieter ist es derzeit


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Product Details
  • ISBN-13: 9783838645827
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Weight: 209 gr
  • ISBN-10: 3838645820
  • Publisher Date: 07 Oct 2001
  • Height: 210 mm
  • No of Pages: 116
  • Series Title: German
  • Sub Title: Problematik der Besteuerung von Transaktionen im elektronischen Geschäftsverkehr
  • Width: 148 mm


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