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Steueroase E-Commerce und ihre Austrocknung by Jörg Brettschneider

Steueroase E-Commerce und ihre Austrocknung

by Jörg Brettschneider
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Book cover type: Paperback
  • ISBN13: 9783746917993
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Tredition Gmbh
  • Publisher Imprint: Tredition Gmbh
  • Publication Date:
  • Pages: 394
  • Original Price: USD 46.99
  • Language: German
  • Edition: N/A
  • Item Weight: 513 grams
  • BISAC Subject(s): General

Eine Vielzahl von Händlern aus Drittländern (insbesondere aus der V. R. China) bieten Waren auf E-Commerce-Plattformen wie insbesondere Amazon und eBay in Deutschland zum Verkauf an. Es kommt in diesem Zusammenhang zu Abgabenhinterziehungen gro en Ausma es mit der Nebenfolge von Wettbewerbsverzerrungen zu Lasten rechtstreuer Händler. Die legislativen Prozesse sind angelaufen und haben z. T. schon zu Ergebnissen geführt. Berücksichtigt ist der Beschluss der EU-Finanzminister vom 05.12.2017, der Beschluss der Finanzministerkonferenz (Finanzminister der Bundesländer) vom 30.11.2017 und die aktuelle Gesetzgebung in Gro britannien. Die Diskussion legislativer Ma nahmen steht im Zentrum dieses Werkes. Die Zielrichtung der Ma nahmen sollte sein, Voraussetzungen zur Verbesserung der Kontrolle zu schaffen und andererseits die Compliance zu erleichtern. Zudem wendet sich das Buch aber auch an Overseas-Händler. Overseas-Händler müssen sich auf legislative Ma nahmen und geschäftspolitische Entscheidungen von Plattform-Betreibern rechtzeitig vorbereiten, denn eine umsatzsteuerliche Non-Compliance wird in Zukunft auch für Overseas-Händler risikoreich und kann u. a. zur Blockierung ihrer geschäftlichen Aktivitäten führen. Es werden die jüngsten Ma nahmen von Amazon diskutiert und in den Kontext gestellt.

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