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Investitionseffekte des BEPS Aktionsplans der OECD

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  • Ulrich Schreiber

    (Universität Mannheim)

Abstract

Zusammenfassung Der BEPS Aktionsplan der OECD gegen die internationale Gewinnverlagerung (BEPS, Base Erosion and Profit Shifting) verfolgt das fiskalische Ziel, Lücken der Gewinnbesteuerung zu schließen. Der breit angelegte Aktionsplan sieht insgesamt 15 entsprechende Maßnahmen vor, darunter die Stärkung der Quellen- und der Sitzbesteuerung sowie Änderungen von Verrechnungspreisregeln, die eine Aufteilung des Gewinns nach der Wertschöpfung gewährleisten sollen. Auf die zuletzt genannten drei Bereiche konzentriert sich dieser Beitrag. Untersucht werden die Auswirkungen der ausgewählten Maßnahmen des Aktionsplans auf das Investitionsverhalten multinationaler Unternehmensgruppen. Dabei stehen Investitionen in immaterielle Wirtschaftsgüter im Vordergrund. Die zu erwartenden Investitionseffekte sprechen sowohl gegen eine vermehrte Quellen- oder Sitzbesteuerung als auch gegen die vorgesehene Änderung der Verrechnungspreisregeln. Hier wird vorgeschlagen, die Verrechnungspreisregeln in der Weise fortzuentwickeln, dass der Gewinn aus immateriellen Wirtschaftsgütern entsprechend dem Umsatz aufgeteilt wird. Dies verringert steuerliche Verzerrungen der Investitionen, die Befolgungskosten sinken, und das Risiko der Doppelbesteuerung nimmt ab.

Suggested Citation

  • Ulrich Schreiber, 2015. "Investitionseffekte des BEPS Aktionsplans der OECD," Schmalenbach Journal of Business Research, Springer, vol. 67(1), pages 102-127, February.
    • Handle: RePEc:spr:sjobre:v:67:y:2015:i:1:d:10.1007_bf03372917
    DOI: 10.1007/BF03372917
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    References listed on IDEAS

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    More about this item

    Keywords

    H25; H73; K34; M21;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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