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Transferpreise von Funktionen: Die deutsche Besteuerung grenzüberschreitender Funktionsverlagerungen
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ISBN10: 3656212503
ISBN13: 9783656212508
Publisher: Grin Verlag
Published: Jun 11 2012
Pages: 114
Weight: 0.35
Height: 0.27 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783656212508
Publisher: Grin Verlag
Published: Jun 11 2012
Pages: 114
Weight: 0.35
Height: 0.27 Width: 5.83 Depth: 8.27
Language: German
Masterarbeit aus dem Jahr 2012 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Hochschule für Technik und Wirtschaft Berlin, Sprache: Deutsch, Abstract: Mit der Novellierung des 1 AStG im Rahmen der UntStRef 2008 hat sich der Gesetzgeber dazu entschieden, Funktionen bei konzerninternen Verlagerungen ins Ausland in weiterem Umfang als bisher zu besteuern, da sie die Abwanderung hierzulande gereifter, sprudelnder Einkunftsquellen darstellen können. Zur detaillierten Ausgestaltung des in 1 AStG beschriebenen Besteuerungsmodells wurde indes die Finanzverwaltung ermächtigt, die zeitgleich mit der Gesetzesnovellierung die FVerlV1 als weitere Regelungsebene installiert hat. Begleitet von einem intensiven fachlichen Diskurs mit Verbänden, Industrie und Beraterschaft wurde das Regelwerk in 2010 neben einer weiteren Gesetzesnovelle in Form des SEStEG sowie um die VG-FVERL, ebenfalls auf Ermächtigungsbasis, ergänzt. Die Veröffentlichung der endgültigen Fassung der VG-FVERL im Herbst 2010 markiert dabei einen vorläufigen Schlusspunkt der Reformierung und soll verbleibende Zweifelsfragen, die sich im Anschluss an die Neuregelung des 1 Abs. 3 AStG sowie der FVerlV ergeben haben, klären helfen. Nahezu zeitgleich hat die OECD ihre Verrechnungspreisrichtlinien (OECD-TPG) in aktualisierter Fassung samt Standards für Funktionsverlagerungen im Sommer 2010 veröffentlicht. Ziel dieser Arbeit ist es, die aktuelle Rechtslage der Besteuerung von FV und den Diskurs hierzu darzulegen und zu würdigen. Im Rahmen der Analyse soll herausgearbeitet werden inwieweit die Regelungen geeignet sind immaterielle Vermögensgegenstände bei Ihrer Verlagerung ins Ausland zu sachgerecht zu erfassen und zu besteuern. Insbesondere soll geklärt werden: - Inwieweit diese Regelungen konform sind mit anerkannten Wirtschaftlichkeitsgrundsätzen, den diesbezüglichen Musterregelungen der OECD, und letztlich mit den proklamierten steuerpolitischen Zielen der CDU/CSU/FDP-Regierung, welche di
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