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Der Nexus-Ansatz

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Product Details

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783658224035
Condition
New
Product Description

Verena Kaul untersucht die Funktionsweise und Auswirkungen des von der OECD entwickelten Kriteriums zum Vorliegen einer substanziellen Geschftsttigkeit fr Prferenzregime und identifiziert nachbesserungsbedrftige Problemfelder. Darber hinaus werden unter Bercksichtigung aktueller Manahmen des dt. Gesetzgebers alternative uni- und multilaterale Anstze diskutiert. Geistiges Eigentum (IP) als Gestaltungsinstrument zur konzerninternen Verlagerung von Gewinnen ist zu einem wichtigen Bestandteil der Diskussion im Rahmen des BEPS-Projekts der OECD geworden. Mit der Verffentlichung des Abschlussberichts zu Aktionspunkt Nr. 5 hat die OECD ihren Vorschlag zur Bekmpfung derartiger Gewinnverlagerungen prsentiert, welcher in der vorliegenden Arbeit hinsichtlich seiner Eignung zur Implementierung des Nexus-Ansatzes und dessen Auswirkungen auf die Nutzung von IP-Boxen untersucht wird.

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