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Der EU-Vorschlag zum Country-by-Country Reporting im Internet: Kosten, Nutzen, Konsequenzen

Author

Listed:
  • Dutt, Verena
  • Spengel, Christoph
  • Vay, Heiko

Abstract

[Zusammenfassung der wichtigsten Ergebnisse] Multinationale Unternehmen nutzen auf legalem Weg grenzüberschreitende Steuersatz- und Steuersystemdifferenzen, um Teile ihrer Gewinne in Niedrigsteuerländer zu verlagern und auf diese Weise ihre Gesamtsteuerlast zu verringern. Im politischen Bestreben nach mehr Steuergerechtigkeit hat sich auf Ebene der OECD-, G20- und EU-Mitgliedstaaten die Forderung nach mehr Transparenz als eine zentrale Maßnahme herauskristallisiert. Eine solche Transparenzmaßnahme stellt das sogenannte Country-by-Country Reporting (CbCR) dar. Hierbei handelt es sich um die länderbezogene Offenlegung von betriebswirtschaftlichen und steuerlichen Daten, der Unternehmen bestimmter Branchen oder Größenklassen unterliegen sollen. Mit der Extractive Industries Transparency Initiative, dem Dodd-Frank Wall Street Reform and Consumer Protection Act sowie der Änderung der EU-Bilanz- und Transparenzrichtlinie wurden CbCR-Initiativen ins Leben gerufen, die sich vor allem die Bekämpfung von Korruption in der Rohstoffindustrie zum Ziel gesetzt haben. Demgegenüber fand das CbCR gemäß Artikel 89 der EU-Eigenkapitalrichtlinie seinen Ursprung in dem Bedürfnis nach mehr Transparenz und strengeren Regulierungen für Finanzinstitute im Rahmen der Finanzkrise. Im Hauptfokus der vorliegenden Studie stehen die CbCR-Vorschläge des OECD BEPS Aktionspunkts 13 sowie des jüngst durch das Europäische Parlament verabschiedeten Berichtsentwurfs zur Änderung der EU-Bilanzrichtlinie. Diese sind dem politischen Bestreben nach mehr Steuergerechtigkeit und gegen als aggressiv empfundene Steuerplanung entsprungen. Sie betreffen (multinationale) Unternehmen mit einem Jahresumsatz von mindestens 750 Millionen Euro und haben branchenübergreifende Relevanz. Während das von der OECD beschlossene CbCR lediglich eine vertrauliche Übermittlung an die zuständige Steuerbehörde sowie einen anschließenden Austausch der Informationen mit anderen teilnehmenden Staaten vorsieht, schlägt die EU ein öffentliches CbCR vor. Damit soll das CbCR nicht nur den Steuerverwaltungen helfen, Betriebsprüfungen effizienter zu gestalten, sondern insbesondere durch öffentlichen Druck eine Verhaltensbeeinflussung seitens der Unternehmen bewirken, damit diese freiwillig ihren vermeintlich gerechten Anteil an Steuern in ihren Tätigkeitsstaaten zahlen. Die EU geht mit diesem Vorstoß sowohl hinsichtlich des Adressatenkreises als auch in Bezug auf die im CbCR zu berichtenden Angaben einen wesentlichen Schritt weiter als die OECD. (…)

Suggested Citation

  • 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, October.
  • Handle: RePEc:zbw:zewexp:172786
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    References listed on IDEAS

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    Cited by:

    1. Henning Vöpel & Harms Bandholz & Gabriel Felbermayr & Christoph Spengel & Jost Heckemeyer & Martin Mosler & Niklas Potrafke & Henrik Müller & Gabriel J. Felbermayr, 2020. "Die USA vor dem Wahlkampf: Die Spuren Donald Trumps in Wirtschaft und Politik," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(01), pages 03-29, January.
    2. Christoph Spengel & Marcel Olbert & Kathrin Stutzenberger & Thomas Straubhaar & Johannes Becker & Joachim Englisch & Joachim Lang & Patrick Kompolsek & Michael Riedle & Martin Ruf, 2018. "US-Steuerreform: Chancen und Risiken: Wer gewinnt – wer verliert?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(04), pages 03-19, February.
    3. Spengel, Christoph & Heinemann, Friedrich & Olbert, Marcel & Pfeiffer, Olena & Schwab, Thomas & Stutzenberger, Kathrin, 2018. "Analysis of US corporate tax reform proposals and their effects for Europe and Germany. Final report: Update 2018," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 181905, October.

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