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Allokationseffekte der Besteuerung im Rahmen des Fremdvergleichsgrundsatzes und des Einheitsprinzips

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  • Schröer, André
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    Abstract

    Die Abgrenzung des Erfolges multinationaler Unternehmungen (MNU) für körper-schaftsteuerliche Zwecke erfolgt im Regelfall im Rahmen des Fremdvergleichsgrundsatzes, konkretisiert durch die Transferpreisrichtlinien der OECD. Dieses Erfolgsabgrenzungsparadigma steht im systematischen Gegensatz zu den ökonomischen Theorien der MNU und widerspricht der Auffassung von der MNU als integrierter Unternehmung. Es wird gezeigt, dass unter Berücksichtigung der Besteuerung als einzigem nicht natürlichem Standortfaktor steuerliche Transferpreisregelungen nur in wenigen Fällen Entscheidungsneutralität der Erfolgsabgrenzung sichern können; dieses gilt auch, wenn die Implikationen der Theorie der MNU ignoriert werden. Daher ist es aus ökonomischer Perspektive abzulehnen, unterschiedliche administrierte Verrechnungspreise zur Fingierung eines Fremdvergleiches zu setzen. Da sich die EU-Kommission in jüngerer Zeit verstärkt für die Einführung einer Einheitsbesteuerung für MNU im Binnenmarkt ausspricht, wird weiterhin gezeigt, unter welchen Umständen es zu einer effizienten Allokation im Rahmen einer nach US-amerikanischem Vorbild ausgestalteten Konzernbesteuerung kommen kann. -- In general, the allocation of income of multinational enterprises to several jurisdictions for corporate tax purposes follows the OECD standard of the arm?s length principle. In contrast to the theory of the multinational enterprise, delimination of income following this principle does not fit systematically to the theoretical perception of the multinational enterprise as an integrated business. We show that almost any transfer price for tax purposes except marginal-cost pricing disturbs the optimal production plan. Therefore, it is inadequate to fix arm?s length related transfer pricing schemes to value cross border activities for tax purposes. Since the EU-Commission favours a comprehensive approach to tax integrated businesses in Europe following the unitary pinciple, we specify conditions under which an efficient allocation of resources result.

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    Bibliographic Info

    Paper provided by ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research in its series ZEW Discussion Papers with number 02-53.

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    Date of creation: 2002
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    Handle: RePEc:zbw:zewdip:569

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    Keywords: Multinationale Unternehmung; Fremdvergleichsgrundsatz; Einheitsprinzip; Entscheidungsneutralität;

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    1. L. W. Copithorne, 1971. "International Corporate Transfer Prices and Government Policy," Canadian Journal of Economics, Canadian Economics Association, vol. 4(3), pages 324-41, August.
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