Verrechnungspreise Und Funktionsverlagerungen 2009 - Bookswagon
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Verrechnungspreise Und Funktionsverlagerungen 2009

Verrechnungspreise Und Funktionsverlagerungen 2009


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About the Book

Das Thema Funktionsverlagerung ist das Thema des Jahres im Internationalen Steuerrecht. Der deutsche Gesetzgeber hat als erstes Gesetzgebungsorgan weltweit ausdruckliche Regelungen in 1 Abs. 3 AStG zu diesem umstrittenen Thema erlassen. Die deutsche Finanzverwaltung hat mit Zustimmung des Bundesrats auaerdem das Gesetz durch die Funktionsverlagerungsverordnung (FVerlVO) erganzt. Damit stehen umfassende legislative Regelungen zur Besteuerung dieses umstrittenen Themenbereichs zur Verfugung. Das Werk analysiert die neuen Regelungen und bezieht zu den einzelnen Themenbereichen ausfuhrlich Stellung. Im ersten Teil werden zunachst die Neuregelungen zur steuerlichen Behandlung von Verrechnungspreisen durch die Unternehmensteuerreform 2008 dargestellt. Dabei wird auch die Vereinbarkeit des 1 AStG mit dem Europarecht untersucht. Darauf aufbauend werden die Regelungen zur Funktionsverlagerung im zweiten Teil kritisch untersucht und ebenfalls auf ihre Europarechtstauglichkeit analysiert.


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Product Details
  • ISBN-13: 9783832941864
  • Publisher: Nomos Verlagsgesellschaft
  • Binding: Paperback
  • No of Pages: 482
  • Series Title: Wirtschafts- Und Steuerrecht
  • Weight: 750 gr
  • ISBN-10: 383294186X
  • Publisher Date: 05 Mar 2009
  • Language: German
  • Returnable: N
  • Sub Title: Die Steuerliche Behandlung Von Verrechnungspreisen, Insbesondere Bei Funktionsverlagerungen, Nach Der Unternehmenssteuerreform 2008


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Verrechnungspreise Und Funktionsverlagerungen 2009
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