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Internationaler Steuerwettbewerb Internationaler Steuerwettbewerb Bewertung, aktuelle Trends und steuerpolitische Schlussfolgerungen Internationaler SteuerwettbewerbInternationaler – Bewertung, steuerpolitische und aktuelleSchlussfolgerungen Trends Impressum Herausgeber: Stiftung Familienunternehmen Prinzregentenstraße 50 80538 München Tel.: +49 (0) 89 / 12 76 400 02 Fax: +49 (0) 89 / 12 76 400 09 E-Mail: [email protected] www.familienunternehmen.de Erstellt von: Zentrum für Europäische Wirtschaftsforschung GmbH, L 7, 1, D-68161 Mannheim Dr. Rainer Bräutigam (ZEW und Universität Mannheim) Prof. Dr. Friedrich Heinemann (ZEW und Universität Heidelberg) Thomas Schwab (Universität Mannheim und ZEW) Prof. Dr. Christoph Spengel (Universität Mannheim und ZEW) Kathrin Stutzenberger (Universität Mannheim) Tel.: +49 (0) 621 / 1235 – 149 Fax: +49 (0) 621 / 1235 – 223 E-Mail: [email protected] www.zew.de © Stiftung Familienunternehmen, München 2018 Titelbild: © stock.adobe.com | jarma Abdruck und Auszug mit Quellenangabe ISBN: 978-3-942467-59-9 Zitat (Vollbeleg): Stiftung Familienunternehmen (Hrsg.): Internationaler Steuerwettbewerb – Bewertung, aktuelle Trends und steuerpolitische Schlussfolgerungen, erstellt vom Zentrum für Europäische Wirtschaftsforschung (ZEW) Mannheim, München 2018, www.familienunternehmen.de II Inhaltsverzeichnis Zusammenfassung der wichtigsten Ergebnisse ......................................................................VII A. Vorbemerkung .................................................................................................................1 B. „Steuerwettbewerb“ − Klassifikation und theoretische Bewertung von Chancen und Risiken ................................................................................3 I. Steuerwettbewerb − Begriffsklärung und erste Bewertung ...................................................3 II. Steuerwettbewerb: föderale Erscheinungsformen .................................................................5 III. Einflussfaktoren auf den Steuerwettbewerb .........................................................................7 1. Mobilität ökonomischer Aktivitäten ...............................................................................7 2. Standortoffenheit .......................................................................................................10 3. Standortgröße ............................................................................................................11 4. Unterschiede nicht-steuerlicher Standortfaktoren ........................................................12 IV. Steuerpolitische Instrumente für den Steuerwettbewerb .....................................................13 1. Anpassung von Steuersätzen .......................................................................................14 2. Anpassung der Steuerbemessungsgrundlage ...............................................................14 3. Gewährung von Förderungen ......................................................................................15 4. Wettbewerb über steuerliche Rahmenbedingungen .....................................................15 V. Chancen und Risiken des Steuerwettbewerbs .....................................................................16 1. Chancen ....................................................................................................................17 2. Risiken ......................................................................................................................18 VI. Zwischenfazit ...................................................................................................................19 C. Entwicklungen, aktuelle Trends und Auswirkungen des Steuerwettbewerbs .....................21 I. Relevanz des Steuerwettbewerbs für verschiedene Steuerarten ...........................................21 II. Entwicklungen in der Unternehmensbesteuerung ..............................................................23 1. Senkungen der Steuersätze .........................................................................................23 a) Allgemeiner Rückgang der Gewinnsteuersätze .......................................................23 b) Größe und Offenheit von Standorten beeinflussen Gewinnsteuersatzsetzung ..........25 2. Anpassungen der Steuerbemessungsgrundlage ...........................................................28 3. Gewährung von Förderungen ......................................................................................29 III 4. Wettbewerb über steuerliche Rahmenbedingungen .....................................................30 5. Evidenz für „Smart Tax Competition“ ..........................................................................32 III. Auswirkungen der Steuerwettbewerbsentwicklungen auf Familienunternehmen ..................36 1. Merkmale von Familienunternehmen ..........................................................................36 2. Betroffenheit der Familienunternehmen durch den Steuerwettbewerb .......................... 37 IV. Entwicklung der Steuereinnahmen im Kontext von Steuerwettbewerb .................................38 1. Konstante Entwicklung der Steuereinnahmen insgesamt ..............................................38 2. Verschiebungen innerhalb des Steuermix ....................................................................40 V. Zwischenfazit ...................................................................................................................42 D. Steuerpolitische Optionen und Gegenmaßnahmen ..........................................................43 I. Multilaterale Initiativen .................................................................................................... 43 1. Einrichtungen bei supranationalen Institutionen zur Etablierung fairer Wettbewerbsbedingungen .......................................................................................... 43 a) Verhaltenskodex / Beihilferecht (EU) ..................................................................... 43 b) OECD Forum on Harmful Tax Practices (FHTP) ....................................................... 47 c) Eignung der Maßnahmen zur Eindämmung schädlichen Steuerwettbewerbs ...........48 2. BEPS-Projekt der OECD gegen übermäßige Steuervermeidung ..................................... 49 a) Ziele und Maßnahmen des BEPS-Projektes ............................................................ 49 b) Eignung des BEPS-Projektes zur Eindämmung schädlichen Steuerwettbewerbs .......52 II. Erhöhung der steuerlichen Transparenz .............................................................................54 1. Country-by-Country Reporting ....................................................................................54 2. Anzeigepflicht für Steuergestaltungen .........................................................................56 3. Automatischer Informationsaustausch ......................................................................... 57 4. Eignung und Notwendigkeit der Transparenzmaßnahmen zur Eindämmung schädlichen Steuerwettbewerbs ..................................................................................58 III. Verschärfung der Abwehrgesetzgebung ............................................................................62 1. Anti-Missbrauchsrichtlinie der EU ...............................................................................62 a) Ziele und Inhalt der Anti-Missbrauchsrichtlinie ......................................................62 b) Eignung der Anti-Missbrauchsrichtlinie zur Eindämmung schädlichen Steuerwettbewerbs ............................................................................63 IV 2. Lizenzschranke in Deutschland als unilaterale Abwehrmaßnahme ................................65 a) Zielsetzung und Wirkungsweise der Lizenzschranke ...............................................65 b) Eignung der Lizenzschranke zur Eindämmung schädlichen Steuerwettbewerbs ........66 IV. Harmonisierung der Unternehmensbesteuerung in der EU durch die Gemeinsame (Konsolidierte) Körperschaftsteuer-Bemessungsgrundlage (G(K)KB) ................................... 67 1. Zielsetzung und Wirkungsweise der G(K)KB ................................................................ 67 2. Eignung der G(K)KB zur Eindämmung schädlichen Steuerwettbewerbs ......................... 69 V. Betroffenheit von Familienunternehmen durch Gegenmaßnahmen .....................................73 VI. Deutschland im internationalen Steuerwettbewerb ............................................................ 74 VII. Zwischenfazit ................................................................................................................... 76 E. Fazit und Zusammenfassung ...........................................................................................79 Appendix .............................................................................................................................81 Abbildungsverzeichnis .........................................................................................................93 Tabellenverzeichnis ..............................................................................................................95 Abkürzungsverzeichnis .........................................................................................................97 Literaturverzeichnis .............................................................................................................99 V VI Zusammenfassung der wichtigsten Ergebnisse Der internationale
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