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Bachelorarbeit Yulin Liu .Pdf Hochschule Anhalt (FH) Fachbereich Wirtschaft Bachelorarbeit Thema: Grundzüge der aggressiven internationalen Steuergestaltung Vorgelegt von: Liu, Yulin Geboren am: 15.05.1993 Matrikelnummer: 4063289 Studiengang: Betriebswirtschaftslehre 1. Gutachterin: Prof. Dr. Petra Sandner 2. Gutachter: Prof. Dr. Jürgen Schmidt Abgabedatum: 26.09.2017 Inhaltverzeichnisse Inhaltverzeichnisse ........................................................................................................................... I Abbildungsverzeichnis .................................................................................................................... III Tabellenverzeichnis ........................................................................................................................ IV Abkürzungsverzeichnis ................................................................................................................... V 1 Einleitung ...................................................................................................................................... 1 1.1 Ausgangssituation und Motivation der Arbeit ........................................................................ 1 1.2 Aufbau der Arbeit ................................................................................................................... 1 2 Internationale Steuergestaltung ................................................................................................... 3 2.1 Ziele der internationalen Steuergestaltung ........................................................................... 3 2.2 Ursache der internationalen Steuergestaltung ...................................................................... 5 2.3 Grundprinzipien der internationalen Steuergestaltung ......................................................... 5 3 Internationale Besteuerung und deren Merkmale ....................................................................... 7 3.1 Ansatzpunkte der Besteuerung ............................................................................................. 7 3.2 Abgrenzung zu den Begriffen der internationalen ‚Steuervermeidung’ und ‚Steuerumgehung’ ........................................................................................................................ 8 4 Steuergestaltung und äußeres Finanzmanagement internationaler Unternehmen .................... 9 4.1 Der Steuerfaktor in der internationalen Investition ................................................................ 9 1) Steuerarten: ......................................................................................................................... 9 2) Das Problem der Doppelbesteuerung: .............................................................................. 11 4.2 Steuerfaktoren in der internationalen Finanzierung ............................................................ 11 1) Unterschiede des Steuersystems in verschiedenen Ländern ........................................... 12 2) Steuereffekt durch Finanzierungswege und Finanzierungsmethoden ............................. 15 5 Steuergestaltung und internes Finanzmanagement internationaler Unternehmen .................. 18 5.1 Besteuerung und Übertragung von Betriebsmitteln transnationaler Konzerne .................. 18 1) Der Zweck der Steuerarbitrage durch Übertragung der internationalen Betriebsmittel ... 18 I 2) Die Besteuerungsbeschränkungen für die Mittelübertragung der internationalen Unternehmen .......................................................................................................................... 18 3) Methoden der Steuerarbitrage ........................................................................................... 19 4) Methoden der internen Mittelübertragung internationaler Unternehmen .......................... 20 6 Steuergestaltung und Struktur internationaler Unternehmen .................................................... 24 6.1 Abgrenzung der TG und NL ................................................................................................ 24 6.2 Internationale Steuerplanung mit Holdinggesellschaften.................................................... 25 1) Repatriierungsstrategien .................................................................................................... 28 7 Internationale Steuervermeidung und deren Hauptwege .......................................................... 30 7.1 Das Konzept der internationalen Steuervermeidung .......................................................... 30 7.2 Hauptwege der aggressiven internationalen Steuergestaltung .......................................... 30 1) Verrechnungspreise ........................................................................................................... 31 2) Steuerparadiese ................................................................................................................. 38 3) Missbrauch der Steuerabkommen..................................................................................... 41 4) Gesellschafterfremdfinanzierung ....................................................................................... 42 7.3 Steuervermeidungsfall Apple............................................................................................... 44 1) Hintergrund ........................................................................................................................ 44 2) Die Fallanalyse: Apples Steuervermeidungsstrategie ...................................................... 46 3) Auswirkungen der Steuervermeidung von Apple .............................................................. 51 8 Das BEPS-Projekt zur Verhinderung von Steuervermeidung ................................................... 54 8.1 Die Hauptpunkte des BEPS-Projekts .................................................................................. 55 8.2 Einfluss auf die Unternehmen ............................................................................................. 56 9 Zusammenfassung ..................................................................................................................... 57 Literaturverzeichnis ........................................................................................................................ VI Selbstständigkeitserklärung ........................................................................................................... IX II Abbildungsverzeichnis Abb. 1: Ansatzpunkte der Besteuerung ....................................................................................... 8 Abb. 2: Leverage-Effekt Finanzen AG ....................................................................................... 16 Abb. 3: Grundzüge der Dividendenbesteuerung ausländischer Anteilseigner ......................... 21 Abb. 4: Grundzüge der Besteuerung ausländischer Anteilseigner bei Veräußerungen ........... 21 Abb. 5: Grenzüberschreitende verdeckte Gewinnausschüttung ............................................... 23 Abb. 6: Direkte Anbindung ohne bestehendes DBA ................................................................. 27 Abb. 7: Direkte Anbindung bei bestehendem DBA ................................................................... 27 Abb. 8: Umleitung von Einkünften ............................................................................................. 28 Abb. 9: Umformung von Einkünften ........................................................................................... 29 Abb. 10: Abschirmung von Einkünften....................................................................................... 29 Abb. 11: Funktionen von Verrechnungspreisen ........................................................................ 32 Abb. 12: OECD-Verrechnungspreismethoden .......................................................................... 33 Abb. 13: Grundfälle der Kostenaufschlagsmethode .................................................................. 33 Abb. 14: Beispielhafte Darstellung von Konzernverrechnungspreisen ..................................... 34 Abb. 15: Variante 1 .................................................................................................................... 36 Abb. 16: Variante 2 .................................................................................................................... 37 Abb. 17: Variante 3 .................................................................................................................... 38 Abb. 18: Fall Steuerparadies ..................................................................................................... 40 Abb. 19: Missbrauch der Steuerabkommen .............................................................................. 42 Abb. 20: Gesellschafterfremdfinanzierung ................................................................................ 43 Abb. 21: Aktieninvestition ........................................................................................................... 43 Abb. 22: Übersicht der NL und TG von Apple ........................................................................... 46 Abb. 23: Die ‚Double Irish with a Dutch Sandwich’-Steuervermeidungsstrategie .................... 49 III Tabellenverzeichnis Tabelle 1: Quantitative Ziele der internationalen Steuergestaltung ............................................ 4 Tabelle 2: Qualitative Ziele der internationalen Steuergestaltung .............................................. 5 Tabelle 3:Kombination von Anknüpfungskriterien,
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