Steueroase E-Commerce und ihre Austrocknung by Jorg Brettschneider
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Steueroase E-Commerce und ihre Austrocknung

Steueroase E-Commerce und ihre Austrocknung


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About the Book

Eine Vielzahl von Händlern aus Drittländern (insbesondere aus der V. R. China) bieten Waren auf E-Commerce-Plattformen wie insbesondere Amazon und eBay in Deutschland zum Verkauf an. Es kommt in diesem Zusammenhang zu Abgabenhinterziehungen großen Ausmaßes mit der Nebenfolge von Wettbewerbsverzerrungen zu Lasten rechtstreuer Händler. Die legislativen Prozesse sind angelaufen und haben z. T. schon zu Ergebnissen geführt. Berücksichtigt ist der Beschluss der EU-Finanzminister vom 05.12.2017, der Beschluss der Finanzministerkonferenz (Finanzminister der Bundesländer) vom 30.11.2017 und die aktuelle Gesetzgebung in Großbritannien. Die Diskussion legislativer Maßnahmen steht im Zentrum dieses Werkes. Die Zielrichtung der Maßnahmen sollte sein, Voraussetzungen zur Verbesserung der Kontrolle zu schaffen und andererseits die Compliance zu erleichtern. Zudem wendet sich das Buch aber auch an Overseas-Händler. Overseas-Händler müssen sich auf legislative Maßnahmen und geschäftspolitische Entscheidungen von Plattform-Betreibern rechtzeitig vorbereiten, denn eine umsatzsteuerliche Non-Compliance wird in Zukunft auch für Overseas-Händler risikoreich und kann u. a. zur Blockierung ihrer geschäftlichen Aktivitäten führen. Es werden die jüngsten Maßnahmen von Amazon diskutiert und in den Kontext gestellt.


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Product Details
  • ISBN-13: 9783746918006
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Tredition Gmbh
  • Height: 229 mm
  • No of Pages: 394
  • Spine Width: 25 mm
  • Width: 152 mm
  • ISBN-10: 3746918006
  • Publisher Date: 27 Feb 2018
  • Binding: Hardback
  • Language: German
  • Returnable: N
  • Weight: 793 gr


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