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Analyse der grenzüberschreitenden Verlustverrechnung mit Hilfe der ertragsneuerlichen Organschaft: Anhand von Fallbeispielen (German Edition)

Michael Schneider




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 |  2015-08-25 |  2015-08-25 | File type: PDF

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Studienarbeit aus dem Jahr 2014 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Universität Hohenheim, Sprache: Deutsch, Abstract: Internationalen Konzernen bieten sich eine Reihe von Steuergestaltungsmöglichkeiten Gewinne zwischen Staaten zu verschieben, um so ihre Steuerlast gezielt zu reduzieren. Ziel dieser Arbeit ist es zunächst die grenzüberschreitende Verlustverrechnung als Herausforderung der internationalen Konzernsteue...

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