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Verrechnungspreise: Grundlagen und Praxis

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ISBN: 9783658093761 9783658093778 Year: Pages: 280 DOI: 10.1007/978-3-658-09377-8 Language: German
Publisher: Springer Nature
Subject: Economics --- Business and Management
Added to DOAB on : 2017-03-02 12:53:27
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Abstract

Dieses Buch bietet einen strukturierten Überblick über die steuerlichen Verrechnungspreise,die sich sowohl für multinationale Konzerne als auch für international tätige Mittelständler zu einer der wichtigsten steuerlichen Herausforderungen, aber auch Gestaltungsfelder entwickelt haben. Das Werk behandelt einschlägige Rechtsgrundlagen, Methoden der Verrechnungspreisbestimmung, typische Konfliktfelder in steuerlichen Betriebsprüfungen und gibt Hilfestellung bei der Erstellung einer Verrechnungspreisdokumentation. Die 2. Auflage berücksichtigt zudem das jüngst verabschiedete Programm der G20 Staaten und der OECD gegen Steuervermeidung und Gewinnverlagerung, „Base Erosion and Profit Shifting“ (kurz BEPS), das wesentliche Veränderungen für den Bereich der Verrechnungspreise mit sich bringen wird. Darüber hinaus werden die neuesten empirischen Erkenntnisse aus der aktuellen PwC Betriebsprüfungsstudie verarbeitet.Das Buch richtet sich vor allem an Geschäftsführer und Mitarbeiter in den BereichenSteuern, Finanzen und Controlling, die einen praxisorientierten Einstieg in die Verrechnungspreisthematik suchen.

Keywords

business taxation --- tax law

The Goths & Other Stories

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ISBN: 9781950192960 Year: Pages: 254 DOI: 10.21983/P3.0312.1.00 Language: English
Publisher: punctum books
Subject: Languages and Literatures
Added to DOAB on : 2020-07-10 23:58:31
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"In the winter of 476 A.D. the Ostrogoths, hungry and exhausted from wandering for months along the barren confines of the Byzantine Empire, wrote to Emperor Zeno in Constantinople requesting permission to enter the walled city of Epidaurum and just kinda crash and charge their phones. Closer to home, Orpheus walks Eurydice through a suburban refrigerator as a matter of tax planning. In The Goths & Other Stories, sexual desire, food, space, and anger are distorted; prose fiction, experimental poetry, philosophy, and design theory intersect and breed. The poetics of car accidents, capitalist consumption, and anarchist terrorism unfold at a Southern California car dealership. Readers of all centuries will feel at home in this book. The smell of seafood and speculative urban planning merge into a 1990s computer game, Abidjan has 12,756 streets with no way to go from one to another, an apocalypse of tax law and classical mythology descends upon suburbia and reveals a medieval theology of design, theater, and light. The book’s six stories are set in different times and places – sometimes within the same narrative – but have in common a slippery approach to the boundaries between fiction and theory, between ontological planes, between the comical and the moral. Together they also form a treatise on the nature of writing as a branch of design – one whose medium is easier to reveal than to define."

Hidden Transfers of Assets and Hidden Payouts of Profit

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ISBN: 9789616842709 Year: Volume: 1 Pages: 257 DOI: 10.4335/978-961-6842-70-9 Language: Slovenian
Publisher: Institute for Local Self-Government and Public Procurement Maribor
Subject: Political Science
Added to DOAB on : 2016-09-28 16:45:30
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The concept of "hidden payout of profit” is characteristic for tax law, but inappropriate for corporate law, although it became deep-rooted in this field by practice. Within the context of corporate law it is not only about the problem of profit payouts, but also about the protection of the so-called tied up assets of a capital company within the so-called principle of capital preservation. The purpose of the corporate legislation is to prevent inadmissible interferences of shareholders or associates in the company's assets. Unlike corporate law, the purpose of tax law is to protect (fiscal) interests of the state, primarily to protect the tax base of the company as an independent and only subject to taxation, therefore the payouts of profit don’t have an effect on the amount of the tax base, irrespective of whether the company pays out the profit in an open or hidden way. Hidden payouts of profit - as the open ones - do not reduce the tax base for income. The subject of the discussion are both aspects - the corporate aspect of hidden transfers of assets and the tax aspects of hidden transfers of assets within the law of joint-stock companies and limited liability companies.

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