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Konzernneutralität Der Globalen Mindestbesteuerung: Eine Untersuchung Der OECD Globe-Regeln Auf Grundlage Der Neuen Internalisierungstheorie
Paperback
Series: Forschungsreihe Rechnungslegung Und Steuern
AccountingInvesting & FinanceManagement
ISBN13: 9783658463359
Publisher: Springer Gabler
Published: Oct 30 2024
Pages: 367
Weight: 1.05
Height: 0.82 Width: 5.83 Depth: 8.27
Language: German
Die Regeln zur globalen Mindeststeuer sollen eine weltweite Mindestbesteuerung von Konzerneinkünften etablieren. Diese sind ein international auf Ebene des OECD/G20 Inclusive Framework on BEPS abgestimmtes Regelwerk (Global Anti-Base Erosion [GloBE]-Regeln).
Frederik Schildgen untersucht die GloBE-Regeln im Hinblick auf eine Konzernneutralität der Besteuerung. Soweit Entscheidungen im Konzern durch die Besteuerung beeinflusst werden, ist diese nicht neutral. Basierend auf der (Neuen) Internalisierungstheorie werden zunächst die fehlende Neutralität des internationalen Steuersystems vor Einführung der globalen Mindeststeuer und mögliche Verbesserungen durch die Einführung der Mindeststeuer eingeordnet. Im Anschluss werden Entscheidungsverzerrungen durch die GloBE-Regeln untersucht. Darauf aufbauend werden Verbesserungsvorschläge abgeleitet.
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