Accessible Requires Authentication Published by De Gruyter February 26, 2020

Besteuern, wo Werte geschaffen werden – Aufstieg und Niedergang eines Prinzips

Johannes Becker

Zusammenfassung

Wie aus dem Nichts taucht 2013 der Begriff der Wertschöpfung als steuerlicher Anknüpfungspunkt in der Debatte um die Reform der internationalen Unternehmensbesteuerung auf. Der Begriff irritiert die Vertreter der Wissenschaft, inspiriert Politiker und Aktivisten – und ebnet den Weg für eine Reform, die 2020 das internationale Steuersystem grundlegend verändern könnte. Johannes Becker zeichnet die eigentümliche Karriere dieses Begriffs nach, erörtert dessen konzeptionelle Fundierung sowie die steuerpolitischen Konsequenzen und skizziert den aktuellen Reformstand.

JEL-Klassifikation: H25; F23

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Online erschienen: 2020-02-26
Erschienen im Druck: 2020-07-02

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