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EU: Umsetzung des OECD-Aktionsplans gegen unerwünschte Steuergestaltungen
[European Commission: Implementation of OECD’s Base Erosion and Profit Shifting Actions]

Author

Listed:
  • Wolfram Scheffler

    (Friedrich-Alexander-Uni. Erlangen-Nürnberg)

  • Manuela Herttrich

    (Friedrich-Alexander-Uni. Erlangen-Nürnberg)

Abstract

Zusammenfassung Die Arbeiten an der Gemeinsamen konsolidierten Körperschaftsteuer-Bemessungsgrundlage GKKB gehen weiter. Allerdings dient der am 28. Januar 2016 von der Kommission veröffentlichte Richtlinienentwurf primär der Einschränkung von als unerwünscht angesehenen Steuergestaltungen. Das ursprüngliche Ziel der GKKB, die steuerlichen Nachteile für grenzüberschreitende Geschäftstätigkeiten zu beseitigen, ist in den Hintergrund getreten. Der Entwurf beinhaltet eine allgemeine Missbrauchsvorschrift, Einschränkungen beim Zinsabzug, Regelungen zu hybriden Gestaltungen, eine Switch-over-Clause (Übergang von der Freistellungsmethode zur Anrechnungsmethode), Regelungen zur Hinzurechnungsbesteuerung sowie zur Exit-Besteuerung. Viele der vorgeschlagenen Maßnahmen weisen eine starke Übereinstimmung mit den im deutschen Steuerrecht geltenden Normen auf.

Suggested Citation

  • Wolfram Scheffler & Manuela Herttrich, 2016. "EU: Umsetzung des OECD-Aktionsplans gegen unerwünschte Steuergestaltungen [European Commission: Implementation of OECD’s Base Erosion and Profit Shifting Actions]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 96(2), pages 106-113, February.
    • Handle: RePEc:spr:wirtsc:v:96:y:2016:i:2:d:10.1007_s10273-016-1934-z
    DOI: 10.1007/s10273-016-1934-z
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    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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