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Quo Vadis Profit Split?: Eine holistische Relevanzanalyse der geschaeftsvorfallbezogenen Gewinnaufteilungsmethode in Deutschland
Hardcover
Series: Internationale Steuerlehre, Steuerrecht Und Wirtschaftspruef, Book 16
EconomicsInvesting & FinanceManagement
ISBN13: 9783631921494
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Jul 30 2024
Pages: 328
Weight: 1.19
Height: 0.75 Width: 5.83 Depth: 8.27
Language: German
Fremdvergleichsgrundsatz steuerlicher
Verrechnungspreise wissenschaftlich und
praxisorientiert weiterzuentwickeln. Im Fokus
steht die geschäftsvorfallbezogene
Gewinnaufteilungsmethode (PSM), bisher als
Notfallmethode mit hoher Rechtsunsicherheit
wissenschaftlicher Erkenntnisse sowie durch
Experteninterviews mit Steuerberatern und
Vertretern der Finanzverwaltung wird der
Kenntnisstand zur PSM in Deutschland
erweitert. Transparenz über ihre Anwendung
und das Verhalten fremder Dritter wird
geschaffen und die Existenz von
Konsenspotenzialen belegt. Ferner wird
Reformbedarf für die Präzisierung der
Regelwerke und konsensfördernde Hilfsmittel
aufgezeigt. Diese Monografie verdeutlicht die
Notwendigkeit einer länderübergreifenden
Standardisierung der PSM und zeigt, dass der
Fremdvergleichsgrundsatz durch die PSM
systemkonform weiterentwickelt werden kann.
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