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Steuervermeidung multinationaler Unternehmen

Die Befunde der empirischen Forschung

  • Michael Overesch EMAIL logo

Zusammenfassung

In diesem Artikel liefert Michael Overesch einen Überblick über die empirischen Befunde zur Steuervermeidung von grenzüberschreitend tätigen Unternehmen. Die Forschung zeichnet inzwischen ein differenziertes Bild vom Steuerplanungsverhalten der Unternehmen und der Wirksamkeit von Steuergesetzen. Zuerst präsentiert der Autor Befunde zur Steuervermeidung durch Verlagerung des Gewinnausweises innerhalb der internationalen Konzerne, danach stellt er den Einfluss der internationalen Besteuerung auf die Ausgestaltung der operativen Geschäftstätigkeit der Konzerne dar. Daran schließen sich Ergebnisse aus aktuellen Studien an, die den Einfluss der Gewinnverlagerung auf die Ausgestaltung von Konzernstrukturen und operativer Geschäftstätigkeit zum Gegenstand haben. Abschließend geht es noch um Untersuchungen zur Steuerplanung im Gesamtkontext des internationalen Konzernverbunds.

JEL-Klassifikation: H25; H26; H32

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Autoreninformation

Michael Overesch (geb. 1977) ist seit 2013 Professor für ABWL und Unternehmensbesteuerung an der Universität zu Köln. Zuvor war er Professor an der Goethe-Universität Frankfurt sowie wissenschaftlicher Mitarbeiter an der Universität Mannheim und am Zentrum für Europäische Wirtschaftsforschung (ZEW). Er hat Betriebswirtschaftslehre an den Universitäten Osnabrück und Mannheim studiert und wurde an der Universität Mannheim promoviert. Sein Forschungsschwerpunkt ist die Steuerplanung von Unternehmen und ihren Kapitalgebern. Dabei interessieren ihn insbesondere Fragen der internationalen Besteuerung und der Wirkung von Steuern.

Online erschienen: 2016-7-6
Erschienen im Druck: 2016-7-1

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