TY  - THES
U1  - Bachelor Thesis
A1  - Schäffer, Bastian
T1  - Steueroase in der gesamtwirtschaftlichen Betrachtung - eine legale Steuereinsparung
N2  - Considering the ever-increasing government debts of industrial countries as well as missing financial resources of emerging and developing countries, the international press outdoes themselves with headlines on the subject tax, tax evasion, tax dodging and tax shifting. International corporations like Amazon, Apple, Google, Ikea or Starbucks are obviously able to shift their profits legally across the world in order to deliberately save tax payments. The arising tax loss out of such activities in Europe is estimated to be around one trillion Euro, while in Germany it is estimated to be around 160 billion euros. In order to counteract this phenomenon states as well as the OECD are developing concepts, practices and actions to combat tax shifting of corporations on an international base. The true objective is, to pay taxes where the actual added value creation takes place.
This bachelor thesis considers the general representation of this subject and provides a deeper look on the different parties involved in tax shifting operations as well as on their respective motifs. Basic constructions of techniques are outlined and shown. By assumption models it can be determined that in Non-Tax haven countries tax shifting leads to a substantial economic loss, whereas for countries considered as tax havens this characteristic does not necessarily lead to a greater economic growth in the country. Further it is illustrated to which extent companies are able to establish a competitive advantage over other companies through tax shifting methods. Additionally it becomes obvious that the use of tax havens is finally leading to a closure of gaps in the law within the different tax systems and consequently it will lead to an increased tax justice in the long run.
KW  - Steueroase
KW  - legale Steuereinsparung
KW  - tax haven
KW  - tax shifting
KW  - Basic tax shifting constructions
KW  - Double Irish & Dutch Sandwich
KW  - OECD-BEPS action plan
Y2  - 2015
ER  -