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§4k EStG-E - die Umsetzung der ATAD-Richtlinie in nationales Recht
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ISBN10: 3346654982
ISBN13: 9783346654984
Publisher: Grin Verlag
Published: Apr 9 2022
Pages: 72
Weight: 0.23
Height: 0.17 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783346654984
Publisher: Grin Verlag
Published: Apr 9 2022
Pages: 72
Weight: 0.23
Height: 0.17 Width: 5.83 Depth: 8.27
Language: German
Akademische Arbeit aus dem Jahr 2021 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Universität Hamburg (IIFS), Sprache: Deutsch, Abstract: Um einer lückenlosen Erfassung von Besteuerungssubstrat ein Stück näherzukommen, hat der Gesetzgeber mit dem ATADUmsG vom 10.12.2019 einen ersten Gesetzesentwurf veröffentlicht, der auch nach mehrmaligen Lesen unverständlich und nur schwer zugänglich ist, was jedoch auch auf die komplexe Regelungsmaterie zurückzuführen ist. Ziel dieser Arbeit ist es, den Gesetzesentwurf durch einen Vergleich mit den ATAD-Vorgaben kritisch zu hinterfragen und mögliche Ungenauigkeiten bei der Gesetzesformulierung zu identifizieren. Im Zuge dessen werden potentielle Abweichungen zwischen dem Gesetzesentwurf und der ATAD-Richtlinie herausgestellt und auf ihren Regelungsinhalt untersucht. Der Gesetzesentwurf beschäftigt sich im Kern mit hybriden Gestaltungen, welche aus Qualifikationskonflikten entstehen. Qualifikationskonflikte gelten neben Verrechnungspreisen als ein zentrales und bisher nahezu ungelöstem Problemfeld des Internationalen Steuerrechts. Durch den Artikel 9-9b der ATAD-II wurden die Mitgliedstaaten zum 01. Januar 2020 dazu verpflichtet, sog. Anti-Mismatch Rules einzuführen.
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