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5. Grundlegendes zur Konkretisierung der Konzernneutralität

  • 2024
  • OriginalPaper
  • Chapter
Published in:
Author
Frederik Schildgen
Published in
Konzernneutralität der globalen Mindestbesteuerung
Publisher
Springer Fachmedien Wiesbaden

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Zusammenfassung

Aussagen zur Unternehmungs- und Konzernneutralität der Besteuerung erfordern einen betriebswirtschaftlichen Bezugsrahmen. Anhand dieses Rahmens wird die Ausgestaltung der Mindestbesteuerung beurteilt. Dabei wird eine Analyse in der Denkschule der Neuen Internalisierungstheorie (NIT) zugrunde gelegt, die sich mit den Grenzen multinationaler Unternehmungen und den Grundsätzen ihrer Struktur und Organisation beschäftigt.

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previous chapter Herleitung des Maßstabs der Unternehmensneutralität
next chapter Das unternehmerische Problem in der Neuen Internalisierungstheorie
Title
Grundlegendes zur Konkretisierung der Konzernneutralität
Author
Frederik Schildgen
Copyright Year
2024
Book
Konzernneutralität der globalen Mindestbesteuerung

Print ISBN: 978-3-658-46335-9

Electronic ISBN: 978-3-658-46336-6

Copyright Year: 2024

DOI
https://doi.org/10.1007/978-3-658-46336-6_5
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