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Grenzüberschreitendes Kreditgeschäft Durch Bankbetriebsstätten: Risikoorientierte Gewinnabgrenzung Nach Art. 7 Oecd-Ma 2010
Hardcover
Series: Pwc-Studien Zum Unternehmens- Und Internationalen Steuerrech
EconomicsInvesting & FinanceManagement
ISBN13: 9783658048204
Publisher: Springer Gabler
Published: Feb 4 2014
Pages: 352
Weight: 1.33
Height: 0.88 Width: 5.83 Depth: 8.27
Language: German
Grenzüberschreitend tätige Banken betreiben das Auslandskreditgeschäft vornehmlich durch rechtlich unselbständige Filialen. Auf Ebene des Steuerrechts sind die Erfolgsbeiträge der einzelnen Unternehmensteile zu separieren und zwischen den tangierten Fiskalhoheiten abzugrenzen. Art. 7 Abs. 2 OECD-MA 2010 fingiert die Betriebsstätte zu diesem Zwecke als selbständiges und unabhängiges Unternehmen und erkennt die durch die Betriebsstätte übernommenen Risiken als Abgrenzungskriterium. Dieser Vorsto hat weitreichende Folgen für die Gewinnabgrenzung bei Bankbetriebsstätten. Bankgeschäft ist Risikogeschäft. Kapitalmarktorientierte Instrumente des Risikotransfers machen Risiken zur Handelsware multinationaler Banken. Die bankbetriebliche Realität steht in Kontrast zu den OECD-Empfehlungen.
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