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Grundstze Europischer Unternehmensbesteuerung

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Springer Nature
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9783658033620
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Bemhungen zur Harmonisierung der europischen Unternehmensbesteuerung sind bisher grtenteils fruchtlos geblieben. Problematisch ist insbesondere, dass eine gemeinsame unternehmerische Bemessungsgrundlage bei Auslegungsfrage weder an das nationale Handelsrecht noch an die IFRS anknpfen kann. Johannes Kuhr leitet ein Prinzipienfundament her, auf dem eine eigenstndige steuerliche Gewinnermittlung in Europa fuen kann. Dabei stellt er Grundstze europischer Unternehmensbesteuerung (GEUB), wie sie sich de lege lata aus dem Unternehmenssteuerrecht der 28 Mitgliedstaaten induzieren lassen, solchen GEUB de lege ferenda gegenber, wie sie aus einem von ihm aufgestellten Katalog von Grundanforderungen an die Besteuerung von Unternehmen in Europa zu deduzieren sind.

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