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Country-by-Country Reporting: Eine neue Rechnungslegung über länderspezifische Wertschöpfung und Ertragsteuern?

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  • Evers, Andrea
  • Hundsdoerfer, Jochen

Abstract

Country-by-Country Reporting (CbCR) soll für (insb. Steuer-)Behörden oder für die Öffentlichkeit Transparenz über die regionale Verteilung von Produktionsfaktoren, Gewinnen und Steuerzahlungen schaffen und so Steuervermeidungsstrategien aufdecken. Die folgende Analyse zeigt die Ent-stehungsgeschichte des CbCR und stellt die Möglichkeiten eines allgemein verpflichtenden CbCR für multinationale Unternehmen seinen Grenzen und Risiken gegenüber. Unsere Analyse zeigt, dass das CbCR die Informationsansprüche der Adressaten nicht in der Weise befriedigen kann, wie seine Befürworter es propagieren. Auch CbCR als ein weiterer Rechenversuch ändert nichts daran, dass Gewinne von multinationalen Unternehmen nicht lokal zuordbar sind. Ein auf wenige, nachprüfbar zu ermittelnde Kernelemente reduziertes CbCR würde - ob freiwillig, als industrielle Selbstver-pflichtung oder als gesetzliche Pflicht - für die Informationsadressaten den gleichen Nutzen bringen wie das bislang vorgeschlagene detaillierte CbCR. Ein solches Basis-CbCR würde beispielsweise die Umsatzerlöse, die Arbeitnehmerzahl und/oder die Lohnsumme, das Sachanlagevermögen und/oder die Abschreibungen darauf sowie die gezahlten Ertragsteuern und/oder den Steueraufwand je Land ausweisen, nicht aber das Einkommen vor Steuern.

Suggested Citation

  • Evers, Andrea & Hundsdoerfer, Jochen, 2014. "Country-by-Country Reporting: Eine neue Rechnungslegung über länderspezifische Wertschöpfung und Ertragsteuern?," Discussion Papers 2014/20, Free University Berlin, School of Business & Economics.
    • Handle: RePEc:zbw:fubsbe:201420
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    1. Dutt, Verena & Spengel, Christoph & Vay, Heiko, 2021. "Der EU-Vorschlag zum Country-by-Country Reporting im Internet: Kosten, Nutzen, Konsequenzen," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250010, June.
    2. Dutt, Verena & Spengel, Christoph & Vay, Heiko, 2017. "Der EU-Vorschlag zum Country-by-Country Reporting im Internet: Kosten, Nutzen, Konsequenzen," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 172786.
    3. Dutt, Verena K. & Spengel, Christoph & Vay, Heiko, 2021. "The EU proposal for country-by-country reporting on the internet: Costs, Benefits and Consequences," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250025, June.

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    Keywords

    Country-by-Country Reporting; Steuervermeidung; Steuertransparenz; internationaler Steuerwettbewerb;
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