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Perspektiven der Wirtschaftspolitik

Editor-in-Chief: Haucap, Justus

Ed. by Arnold, Lutz / Corneo, Giacomo / Grimm, Veronika / Horn, Karen / Schneider, Friedrich / Wagner, Franz / Winter, Joachim


CiteScore 2018: 0.37

SCImago Journal Rank (SJR) 2018: 0.225
Source Normalized Impact per Paper (SNIP) 2018: 0.798

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1468-2516
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Volume 17, Issue 2

Issues

Steuervermeidung multinationaler Unternehmen

Die Befunde der empirischen Forschung

Michael Overesch
  • Corresponding author
  • Universität zu Köln, Seminar für ABWL und Unternehmensbesteuerung, Albertus-Magnus-Platz, D-50923 Köln
  • Email
  • Other articles by this author:
  • De Gruyter OnlineGoogle Scholar
Published Online: 2016-07-06 | DOI: https://doi.org/10.1515/pwp-2016-0014

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

Schlüsselwörter: Internationale Besteuerung; Steuerplanung; Multinationale Unternehmen; Empirische Forschung

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About the article

Published Online: 2016-07-06

Published in Print: 2016-07-01


Citation Information: Perspektiven der Wirtschaftspolitik, Volume 17, Issue 2, Pages 129–143, ISSN (Online) 1468-2516, ISSN (Print) 1465-6493, DOI: https://doi.org/10.1515/pwp-2016-0014.

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