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Investitionsentscheidungen unter Berücksichtigung der Finanzierungsbeziehungen bei Besteuerung einer multinationalen Unternehmung nach dem Einheitsprinzip

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  • Dietrich, Maik
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    Abstract

    Die Europäische Union schlägt vor, künftig auf die gesonderte Besteuerung der Gesellschaften einer multinationalen Unternehmung zu verzichten und stattdessen einen konsolidierten Konzerngewinn über einen Aufteilungsschlüssel auf die Ansässigkeitsstaaten zu verteilen. Damit sollen die im europäischen Binnenland existierenden Investitionshemmnisse beseitigt werden. Dieser Beitrag thematisiert erstmals die Frage, inwiefern ein solches Steuerregime auf unternehmerische Investitionsentscheidung wirkt, wenn die Finanzierungsentscheidung simultan zu treffen ist. --

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    Bibliographic Info

    Paper provided by arqus - Arbeitskreis Quantitative Steuerlehre in its series arqus Discussion Papers in Quantitative Tax Research with number 29.

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    Date of creation: 2007
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    Handle: RePEc:zbw:arqudp:29

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    Related research

    Keywords: Investitionsentscheidung; Finanzierungsentscheidung; Investitionsplanung; Einheitsprinzip; Steuerharmonisierung; Unternehmensbesteuerung; formelhafte Gewinnaufteilung; gemeinsame; konsolidierte Steuerbemessungsgrundlage;

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    1. Dietmar Wellisch, 2004. "Taxation under Formula Apportionment - Tax Competition, Tax Incidence, and the Choice of Apportionment Factors," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, Mohr Siebeck, Tübingen, vol. 60(1), pages 24-, April.
    2. Kiesewetter, Dirk, 2005. "Gewinnausweispolitik internationaler Konzerne bei Besteuerung nach dem Trennungs- und nach dem Einheitsprinzip," arqus Discussion Papers in Quantitative Tax Research 13, arqus - Arbeitskreis Quantitative Steuerlehre.
    3. Jack Mintz, 2004. "Corporate Tax Harmonization in Europe: It's All About Compliance," International Tax and Public Finance, Springer, Springer, vol. 11(2), pages 221-234, 03.
    4. Michael Devereux, 2004. "Debating Proposed Reforms of the Taxation of Corporate Income in the European Union," International Tax and Public Finance, Springer, Springer, vol. 11(1), pages 71-89, January.
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