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Holdingstrukturen als Instrument der internationalen Steuerplanung by Ernst, Miriam Elisabeth Johanna

Holdingstrukturen als Instrument der internationalen Steuerplanung

by Miriam Elisabeth Johanna Ernst
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Book cover type: Paperback
  • ISBN13: 9783640399369
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 60
  • Original Price: USD 26.9
  • Language: German
  • Edition: N/A
  • Item Weight: 91 grams
  • BISAC Subject(s): Accounting / General

Studienarbeit aus dem Jahr 2007 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Otto-Friedrich-Universität Bamberg, Veranstaltung: Seminar, Sprache: Deutsch, Abstract: Als Oberziel der internationalen Steuerplanung steht die Steuerbarwertminimierung. Diese wird in der vorliegenden Arbeit anhand ausgewählter Parameter, wie z.B. Dividendenbesteuerung oder Vermeidung von Anrechnungsüberhängen, untersucht. Zum Abschluss wird noch ein Ausblick auf die umsatzsteuerliche Problematik gegeben. Ein wichtiges Ergebnis dieser Arbeit besteht darin, dass steuerliche Einflüsse zwar die Struktur einer Unternehmensgruppe positiv oder negativ beeinflussen können, diese jedoch aufgrund der Schnellebigkeit des Steuerrechts nicht alleiner Ausschlag für eine Restrukturierung sein sollten.

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