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Dieses Buch bietet einen strukturierten Überblick über die steuerlichen Verrechnungspreise,die sich sowohl für multinationale Konzerne als auch für international tätige Mittelständler zu einer der wichtigsten steuerlichen Herausforderungen, aber auch Gestaltungsfelder entwickelt haben. Das Werk behandelt einschlägige Rechtsgrundlagen, Methoden der Verrechnungspreisbestimmung, typische Konfliktfelder in steuerlichen Betriebsprüfungen und gibt Hilfestellung bei der Erstellung einer Verrechnungspreisdokumentation. Die 2. Auflage berücksichtigt zudem das jüngst verabschiedete Programm der G20 Staaten und der OECD gegen Steuervermeidung und Gewinnverlagerung, „Base Erosion and Profit Shifting“ (kurz BEPS), das wesentliche Veränderungen für den Bereich der Verrechnungspreise mit sich bringen wird. Darüber hinaus werden die neuesten empirischen Erkenntnisse aus der aktuellen PwC Betriebsprüfungsstudie verarbeitet.Das Buch richtet sich vor allem an Geschäftsführer und Mitarbeiter in den BereichenSteuern, Finanzen und Controlling, die einen praxisorientierten Einstieg in die Verrechnungspreisthematik suchen.

business taxation --- tax law

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The liberal professions are subject to an ever changing legal basis and thus constantly undergo minor or major amendments. A fundamental innovation in the current law governing the liberal professions of tax consultants is the authorization to work as in-house tax consultants. Since 2008, the Tax Consultancy Act has made possible to pursue the profession of in-house tax advisor, while lawyers were allowed to work in-house for decades already, with the last amendment of the legal regulations from 2016. This paper deals with the various legal and practical implications of the interactions between the freelance activity as a tax consultant and the activity of in-house tax consultants in an employment relationship. A detailed comparison of the legal basis for tax consultants with that of in-house lawyers is of special interest in light of the current ambiguous legal situation. Special focus is a thorough analysis of the legal question whether or not an in-house tax adviser can be exempted from the obligatory pension insurance.

tax consultant --- freelance activity --- in-house activity

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Thomas Straubhaar and Ingrid Hohenleitner outline the model of an unconditionally granted basic income. According to the authors, it can also be financed by Germany. They see the basic income as an opportunity to sustainably restructure the state budget and make the welfare state financially viable again for future generations. They show that new jobs of up to 1.17 million full-time jobs could be created, particularly in the low-wage sector. Michael Opielka sees the Althaus model as "a kind of combination wage for all". Part of the national income would be distributed to all. With a "mixture of pragmatism and idealism", the Solidarity Citizen's Income creates on the one hand a "real" labour market, but at the same time makes part-time work worthwhile and provides secure voluntary commitment and educational phases. With the Solidarity Citizen Income, wage differentiation in the lower income bracket no longer leads to poverty. The Solidarity Citizen Income of Dieter Althaus would be an important step on the way to more social solidarity, more subsidiarity and more (social) justice. Michael Schramm comes to this conclusion. In addition, the system of social security would be placed on an economically viable footing and the labour market and entrepreneurial forces would be stimulated.

basic income --- solidarity citizen income --- unconditional basic income --- negative income tax --- welfare state --- social system --- social security --- system change --- "sociopolitical revolution"