Die Ertragsteuerlichen Auswirkungen Der Grenzueberschreitenden Produktionsverlagerung
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In den vergangenen Jahren ist die Bereitschaft inländischer Unternehmen, die Produktion ganz oder teilweise in das Ausland zu verlagern, stetig angestiegen. Als Gestaltungsalternativen werden hierbei regelmä ig insbesondere eine ausländische Betriebsstätte oder eine ausländische Kapitalgesellschaft gewählt. Das Ziel dieser Dissertation besteht darin, die ertragsteuerlichen Auswirkungen zu analysieren, die bei einer inländischen Kapitalgesellschaft im Rahmen der Produktionsverlagerung auf eine ausländische Betriebsstätte, respektive eine ausländische Kapitalgesellschaft, auf Basis des deutschen Steuerrechts resultieren. Hierbei werden für die beiden Gestaltungsalternativen insbesondere die Themenbereiche der Überführung von Wirtschaftsgütern, der Kapitalausstattung sowie der Berücksichtigung von ausländischen (Anlauf-)Verlusten im Inland gewürdigt.
Der Autor: Joachim Kühn, geboren 1978 in Würzburg, studierte von 1998 bis 2003 Betriebswirtschaftslehre an der Julius-Maximilians-Universität Würzburg mit Abschluss als Diplom-Kaufmann. Von 2003 bis 2004 war er am Lehrstuhl für Betriebswirtschaftliche Steuerlehre als nebenberuflicher wissenschaftlicher Mitarbeiter tätig. Seit 2005 ist er bei einer international tätigen Wirtschaftsprüfungs- und Steuerberatungsgesellschaft in Eschborn bei Frankfurt am Main angestellt und wurde 2008 zum Steuerberater bestellt.
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