Verrechnungspreise im Spannungsfeld zwischen Controlling und Steuerrecht
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Verrechnungspreise im Spannungsfeld zwischen Controlling und Steuerrecht

Verrechnungspreise im Spannungsfeld zwischen Controlling und Steuerrecht

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About the Book

Studienarbeit aus dem Jahr 2017 im Fachbereich Jura - Steuerrecht, Note: 1,3, Duale Hochschule Baden-Württemberg, Stuttgart, früher: Berufsakademie Stuttgart, Sprache: Deutsch, Abstract: Zu Beginn der Arbeit werden zunächst Verrechnungspreise aus betriebswirtschaftlicher Sicht dargestellt. Dafür wird anfänglich der Begriff definiert, die Funktionen und Funktionsweisen erläutert sowie die betriebswirtschaftlichen Methoden zur Bildung von Verrechnungspreisen erarbeitet. Anschließend wird die Thematik in Kapitel 3 aus steuerlicher Sicht beleuchtet. Aufgrund besonderer steuerlicher Regelungen fällt diese Betrachtungsweise umfangreicher aus. Es werden zuerst Begriffe definiert und die Funktionsweise steuerlicher Verrechnungspreise anhand eines Beispiels veranschaulicht. Ferner wird in Kapitel 3.3 die Verrechnungspreisbildung unter gesetzlichen Rahmenbedingungen dargestellt. Dabei werden zunächst der Fremdvergleichsgrundsatz und die verschiedenen Formen des Fremdvergleichs erläutert. Anschließend werden auch die steuerlichen Verrechnungspreismethoden thematisiert, wobei der Fokus auf den Standardmethoden liegt, die in § 1 des Außensteuergesetzes kodifiziert sind. Die gewinnorientierten Methoden werden somit ausgegrenzt und nicht behandelt. Nachdem die Thematik der Verrechnungspreise aus betriebswirtschaftlicher und steuerlicher Sicht dargestellt wurde, wird in Kapitel 4 zunächst der grundlegende Zielkonflikt bzw. das Spannungsfeld dargestellt. Anschließend werden zwei Lösungsansätze in Form des Ein- und des Zwei- bzw. Mehr-Kreis-Modells skizziert und hinsichtlich ihrer praktischen Eignung und Anwendbarkeit untersucht. Zuletzt werden die Ergebnisse in der Schlussbetrachtung zusammengefasst, gegenüberstellt und bewertet.


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Product Details
  • ISBN-13: 9783346322975
  • Publisher: Grin Verlag
  • Sub Title: Kritische Analyse und Bewertung der Lösungsansätze unter Berücksichtigung der betriebswirtschaftlichen und steuerlichen Besonderheiten
  • ISBN-10: 3346322971
  • Publisher Date: 07 Dec 2020


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