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Wirkungen der Abschnittsbesteuerung auf internationale Investitions- und Repatriierungsentscheidungen

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  • Rainer Niemann

    (Karl-Franzens-Universität Graz)

Abstract

Zusammenfassung Im vorliegenden Beitrag werden die Entscheidungswirkungen der deutschen Abschnittsbesteuerung auf die optimale Repatriierungspolitik multinationaler Unternehmen untersucht. Anhand von inländischen Einzelunternehmen und Kapitalgesellschaften wird gezeigt, dass Verlustverrechnungsbeschränkungen und ein jahresprogressiver Einkommensteuertarif sowohl die Höhe und den Zeitpunkt der jeweiligen Repatriierungsbeträge als auch die Ausübung des Wahlrechts zwischen Anrechnung und Abzug ausländischer Quellensteuern beeinflussen. Das Abschnittsprinzip verzerrt sowohl die Wahl zwischen Finanzanlage und Realinvestition als auch die Entscheidung zwischen Betriebsstätte und Tochterkapitalgesellschaft.

Suggested Citation

  • Rainer Niemann, 2006. "Wirkungen der Abschnittsbesteuerung auf internationale Investitions- und Repatriierungsentscheidungen," Schmalenbach Journal of Business Research, Springer, vol. 58(7), pages 928-957, November.
    • Handle: RePEc:spr:sjobre:v:58:y:2006:i:7:d:10.1007_bf03371687
    DOI: 10.1007/BF03371687
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    More about this item

    Keywords

    F23; G35; H25;
    All these keywords.

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • G35 - Financial Economics - - Corporate Finance and Governance - - - Payout Policy
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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