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Verrechnungspreise Im Spannungsfeld Zwischen Konzernsteuerung Und Internationalem Steuerrecht
Paperback
AccountingEconomicsInvesting & Finance
ISBN13: 9783658077181
Publisher: Springer Gabler
Published: Nov 5 2014
Pages: 335
Weight: 1.06
Height: 0.82 Width: 5.83 Depth: 8.27
Language: German
Sabrina Rieke analysiert die Rolle von Verrechnungspreisen in internationalen Konzernen für die Funktionen der internen Steuerung und Besteuerung. Daraus resultierende Spannungsfelder werden in einem Verrechnungspreisoptimierungsmodell mit verschiedenen Varianten sowie einer Fallstudienanalyse aufgezeigt. Die Grunderkenntnis der Arbeit ist, dass nicht ein einziger Verrechnungspreis zur Erfüllung aller Verrechnungspreisfunktionen existiert und auch nicht existieren kann. Wird dennoch lediglich ein Verrechnungspreis verwendet, wie es in der Unternehmenspraxis häufig der Fall ist, müssen die Auswirkungen auf alle zu erfüllenden Verrechnungspreisfunktionen berücksichtigt werden, um einen optimalen Konzerngewinn zu erzielen.
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