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Gewinnaufteilung im internationalen Einheitsunternehmen

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Brand
Springer Nature
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N/A
Part Number
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GTIN
9783658120788
Condition
New
Product Description

Die vorliegende Arbeit analysiert, ob sich aus steuerlicher Sicht die Zwischenschaltung einer auslndischen Betriebssttte, die Finanzanlagen verwaltet bzw. als Financier des Einheitsunternehmens agiert, als Sachverhaltsgestaltung eignet. Es wird gezeigt, dass die zwischenstaatliche Gewinnaufteilung im internationalen Einheitsunternehmen durch die Zwischenschaltung einer derartigen Finanzierungsbetriebssttte gezielt beeinflusst werden kann. In die Untersuchung werden auch die steuerrechtlichen Grenzen der jeweiligen Sachverhaltsgestaltung einbezogen.

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