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Steuerplanung bei internationaler Forschung und Entwicklung

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Springer Nature
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9783658115258
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New
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Der Autor analysiert qualitativ und quantitativ die steuerlichen Rahmenbedingungen fr die Forschungs- und Entwicklungsttigkeit international agierender Konzerne und geht dabei der Frage nach, inwieweit Unternehmen Steuerplanung durch die gezielte Ausgestaltung von F&E betreiben knnen. Die Untersuchung legt die gegenwrtigen steuerlichen Chancen und Risiken grenzberschreitender Auftragsforschung offen und plausibilisiert die Auswirkungen mglicher Entwicklungen des Internationalen Steuerrechts.

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