German fiscal unity 2013 - path to a modern group taxation?:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | German |
| Veröffentlicht: |
Hamburg
Interdisziplinäres Zentrum für Internat. Finanz- und Steuerwesen
2014
|
| Schriftenreihe: | Hefte zur internationalen Besteuerung
193 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | VIII, 62 S. |
Internformat
MARC
| LEADER | 00000nam a2200000 cb4500 | ||
|---|---|---|---|
| 001 | BV042259416 | ||
| 003 | DE-604 | ||
| 005 | 20150807 | ||
| 007 | t | ||
| 008 | 150108s2014 m||| 00||| ger d | ||
| 035 | |a (OCoLC)907129730 | ||
| 035 | |a (DE-599)BVBBV042259416 | ||
| 040 | |a DE-604 |b ger | ||
| 041 | 0 | |a ger | |
| 049 | |a DE-M382 |a DE-M124 |a DE-12 |a DE-19 | ||
| 100 | 1 | |a Scheuch, Peter |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a German fiscal unity 2013 - path to a modern group taxation? |c von Peter Scheuch |
| 246 | 1 | 3 | |a German fiscal unit 2013 |
| 264 | 1 | |a Hamburg |b Interdisziplinäres Zentrum für Internat. Finanz- und Steuerwesen |c 2014 | |
| 300 | |a VIII, 62 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 1 | |a Hefte zur internationalen Besteuerung |v 193 | |
| 502 | |a Zugl.: Hamburg, Interdisziplinäres Zentrum für Internationales Finanz- und Steuerwesen, Masterarb., 2014 | ||
| 650 | 0 | 7 | |a Reform |0 (DE-588)4115716-3 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Internationales Steuerrecht |0 (DE-588)4027451-2 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Gruppenbesteuerung |0 (DE-588)4829219-9 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Organschaft |0 (DE-588)4172798-8 |2 gnd |9 rswk-swf |
| 651 | 7 | |a Deutschland |0 (DE-588)4011882-4 |2 gnd |9 rswk-swf | |
| 655 | 7 | |0 (DE-588)4113937-9 |a Hochschulschrift |2 gnd-content | |
| 689 | 0 | 0 | |a Deutschland |0 (DE-588)4011882-4 |D g |
| 689 | 0 | 1 | |a Organschaft |0 (DE-588)4172798-8 |D s |
| 689 | 0 | 2 | |a Gruppenbesteuerung |0 (DE-588)4829219-9 |D s |
| 689 | 0 | 3 | |a Internationales Steuerrecht |0 (DE-588)4027451-2 |D s |
| 689 | 0 | |5 DE-604 | |
| 689 | 1 | 0 | |a Deutschland |0 (DE-588)4011882-4 |D g |
| 689 | 1 | 1 | |a Organschaft |0 (DE-588)4172798-8 |D s |
| 689 | 1 | 2 | |a Reform |0 (DE-588)4115716-3 |D s |
| 689 | 1 | |5 DE-604 | |
| 830 | 0 | |a Hefte zur internationalen Besteuerung |v 193 |w (DE-604)BV000018614 |9 193 | |
| 856 | 4 | 2 | |m DNB Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027697229&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-027697229 | ||
Datensatz im Suchindex
| _version_ | 1804152811204640768 |
|---|---|
| adam_text | TABLE OF CONTENTS
I. REGISTER OF ILLUSTRATIONS IV
II. GLOSSARY OF TERMS AND ABBREVIATIONS V
1 INTRODUCTION 1
1.1 BACKGROUND 1
1.2 OBJECTIVE, COURSE OF INVESTIGATION AND DELIMITATIONS 2
2 GROUP TAXATION IN GERMANY - THE FISCAL UNITY 4
2.1 GENERAL REMARKS 4
2.2 LEGAL PREREQUISITES 4
2.2.1 FISCAL UNITY PARENT 4
2.2.2 FISCAL UNITY MEMBER 5
2.2.3 FINANCIAL INTEGRATION 6
2.2.4 PROFIT AND LOSS TRANSFER AGREEMENT 7
2.3 LEGAL CONSEQUENCES 9
2.3.1 CORPORATE TAX IMPLICATIONS 9
2.3.2 TRADE TAX IMPLICATIONS 11
3 INTERNATIONAL ASPECTS OF THE FISCAL UNITY 2013 13
3.1 AN EXEMPLARY CROSS-BORDER FISCAL UNITY 13
3.1.1 STRUCTURE OVERVIEW 13
3.1.2 ISSUES INVOLVING THE EXEMPTION METHOD (ART. 23 A OECD-MTC) 14
3.1.3 ISSUES INVOLVING THE CREDIT METHOD (ART. 23 B OECD-MTC) 16
3.1.3.1 OVERALL DEVELOPMENT 16
3.1.3.2 IMPUTATION OF WORLD-WIDE INCOME AND ISSUES REGARDING THE FOREIGN
TAX CREDIT 17
3.1.3.3 THE NEW DUAL CONSOLIDATED LOSS RULE (SECT. 14 PAR. 1 SENTENCE 1
NO. 5 KSTG) 20
3.1.4 TAXATION OF THE GAAP-PROFIT TRANSFER 27
3.2 ASSIGNMENT OF SHAREHOLDINGS TO A DOMESTIC PERMANENT ESTABLISHMENT 29
3.2.1 GENERAL REMARKS 29
3.2.2 THE FUNCTIONAL APPROACH AS DECISIVE ASSIGNMENT CRITERION 29
3.2.3 GENUINE TRADE OPERATIONS AT THE LEVEL OF THE FISCAL UNITY PARENT
34
3.2.4 INDIRECT FISCAL UNITY BEYOND BORDERS - IMPOSSIBLE? 37
3.2.5 THE FUNCTIONAL ASSIGNMENT AS ANTI-AVOIDANCE MEASURE? 40
3.3 FOREIGN SE AS POTENTIAL FISCAL UNITY MEMBER - FURTHER ISSUES 41
3.3.1 GENERAL REMARKS 41
3.3.2 ESTABLISHMENT OF A RESIDENT TAX LIABILITY 42
3.3.2.1 HEAD OFFICE VERSUS PLACE OF MANAGEMENT 42
3.3.2.2 RELOCATION OF THE HEAD OFFICE TO GERMANY 43
3.3.2.3 MULTIPLE PLACES OF MANAGEMENT 43
3.3.2.4 CONCLUSION 44
3.3.3 STRONG PLTA-REQUIREMENT? 44
4 SUMMARY 46
III. LIST OF LITERATURE 48
IV. LIST OF OTHER REFERENCES 56
III
HTTP://D-NB.INFO/1064679668
|
| any_adam_object | 1 |
| author | Scheuch, Peter |
| author_facet | Scheuch, Peter |
| author_role | aut |
| author_sort | Scheuch, Peter |
| author_variant | p s ps |
| building | Verbundindex |
| bvnumber | BV042259416 |
| ctrlnum | (OCoLC)907129730 (DE-599)BVBBV042259416 |
| format | Thesis Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>02103nam a2200481 cb4500</leader><controlfield tag="001">BV042259416</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20150807 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">150108s2014 m||| 00||| ger d</controlfield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)907129730</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV042259416</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">ger</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-M382</subfield><subfield code="a">DE-M124</subfield><subfield code="a">DE-12</subfield><subfield code="a">DE-19</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Scheuch, Peter</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">German fiscal unity 2013 - path to a modern group taxation?</subfield><subfield code="c">von Peter Scheuch</subfield></datafield><datafield tag="246" ind1="1" ind2="3"><subfield code="a">German fiscal unit 2013</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Hamburg</subfield><subfield code="b">Interdisziplinäres Zentrum für Internat. Finanz- und Steuerwesen</subfield><subfield code="c">2014</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">VIII, 62 S.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">Hefte zur internationalen Besteuerung</subfield><subfield code="v">193</subfield></datafield><datafield tag="502" ind1=" " ind2=" "><subfield code="a">Zugl.: Hamburg, Interdisziplinäres Zentrum für Internationales Finanz- und Steuerwesen, Masterarb., 2014</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Reform</subfield><subfield code="0">(DE-588)4115716-3</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Internationales Steuerrecht</subfield><subfield code="0">(DE-588)4027451-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Gruppenbesteuerung</subfield><subfield code="0">(DE-588)4829219-9</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Organschaft</subfield><subfield code="0">(DE-588)4172798-8</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">Deutschland</subfield><subfield code="0">(DE-588)4011882-4</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="0">(DE-588)4113937-9</subfield><subfield code="a">Hochschulschrift</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Deutschland</subfield><subfield code="0">(DE-588)4011882-4</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Organschaft</subfield><subfield code="0">(DE-588)4172798-8</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Gruppenbesteuerung</subfield><subfield code="0">(DE-588)4829219-9</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="3"><subfield code="a">Internationales Steuerrecht</subfield><subfield code="0">(DE-588)4027451-2</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="1" ind2="0"><subfield code="a">Deutschland</subfield><subfield code="0">(DE-588)4011882-4</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="1" ind2="1"><subfield code="a">Organschaft</subfield><subfield code="0">(DE-588)4172798-8</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2="2"><subfield code="a">Reform</subfield><subfield code="0">(DE-588)4115716-3</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">Hefte zur internationalen Besteuerung</subfield><subfield code="v">193</subfield><subfield code="w">(DE-604)BV000018614</subfield><subfield code="9">193</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">DNB Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027697229&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-027697229</subfield></datafield></record></collection> |
| genre | (DE-588)4113937-9 Hochschulschrift gnd-content |
| genre_facet | Hochschulschrift |
| geographic | Deutschland (DE-588)4011882-4 gnd |
| geographic_facet | Deutschland |
| id | DE-604.BV042259416 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T01:16:38Z |
| institution | BVB |
| language | German |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-027697229 |
| oclc_num | 907129730 |
| open_access_boolean | |
| owner | DE-M382 DE-M124 DE-12 DE-19 DE-BY-UBM |
| owner_facet | DE-M382 DE-M124 DE-12 DE-19 DE-BY-UBM |
| physical | VIII, 62 S. |
| publishDate | 2014 |
| publishDateSearch | 2014 |
| publishDateSort | 2014 |
| publisher | Interdisziplinäres Zentrum für Internat. Finanz- und Steuerwesen |
| record_format | marc |
| series | Hefte zur internationalen Besteuerung |
| series2 | Hefte zur internationalen Besteuerung |
| spelling | Scheuch, Peter Verfasser aut German fiscal unity 2013 - path to a modern group taxation? von Peter Scheuch German fiscal unit 2013 Hamburg Interdisziplinäres Zentrum für Internat. Finanz- und Steuerwesen 2014 VIII, 62 S. txt rdacontent n rdamedia nc rdacarrier Hefte zur internationalen Besteuerung 193 Zugl.: Hamburg, Interdisziplinäres Zentrum für Internationales Finanz- und Steuerwesen, Masterarb., 2014 Reform (DE-588)4115716-3 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Gruppenbesteuerung (DE-588)4829219-9 gnd rswk-swf Organschaft (DE-588)4172798-8 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Deutschland (DE-588)4011882-4 g Organschaft (DE-588)4172798-8 s Gruppenbesteuerung (DE-588)4829219-9 s Internationales Steuerrecht (DE-588)4027451-2 s DE-604 Reform (DE-588)4115716-3 s Hefte zur internationalen Besteuerung 193 (DE-604)BV000018614 193 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027697229&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Scheuch, Peter German fiscal unity 2013 - path to a modern group taxation? Hefte zur internationalen Besteuerung Reform (DE-588)4115716-3 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd Gruppenbesteuerung (DE-588)4829219-9 gnd Organschaft (DE-588)4172798-8 gnd |
| subject_GND | (DE-588)4115716-3 (DE-588)4027451-2 (DE-588)4829219-9 (DE-588)4172798-8 (DE-588)4011882-4 (DE-588)4113937-9 |
| title | German fiscal unity 2013 - path to a modern group taxation? |
| title_alt | German fiscal unit 2013 |
| title_auth | German fiscal unity 2013 - path to a modern group taxation? |
| title_exact_search | German fiscal unity 2013 - path to a modern group taxation? |
| title_full | German fiscal unity 2013 - path to a modern group taxation? von Peter Scheuch |
| title_fullStr | German fiscal unity 2013 - path to a modern group taxation? von Peter Scheuch |
| title_full_unstemmed | German fiscal unity 2013 - path to a modern group taxation? von Peter Scheuch |
| title_short | German fiscal unity 2013 - path to a modern group taxation? |
| title_sort | german fiscal unity 2013 path to a modern group taxation |
| topic | Reform (DE-588)4115716-3 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd Gruppenbesteuerung (DE-588)4829219-9 gnd Organschaft (DE-588)4172798-8 gnd |
| topic_facet | Reform Internationales Steuerrecht Gruppenbesteuerung Organschaft Deutschland Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027697229&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV000018614 |
| work_keys_str_mv | AT scheuchpeter germanfiscalunity2013pathtoamoderngrouptaxation AT scheuchpeter germanfiscalunit2013 |