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Transfer Pricing: Transferpreise optimieren – Transferpreis-Risiken vermeiden

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Präsentation über Transfer Pricing, gehalten im Rahmen des Seminars der ZfU International Business School am 25.6.2012
Download möglich unter: http://tpandmore.ch/DE/news.html

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Transfer Pricing: Transferpreise optimieren – Transferpreis-Risiken vermeiden

  1. 1. Transferpreise optimieren – Transferpreis-Risiken vermeiden . ZfU-Seminar Seedamm Plaza, Pfäffikon 25. Juni 2012 Iris Lembeck www.tpandmore.chBrazil Switzerland Germany Netherlands Czech Republic Austria Tanzania South Africa Italy France Russia India China
  2. 2. Neuer Fokus: Wertschöpfungskette und Steuern optimieren – TP Risiken vermeiden25-06-2012 / ZfU-Seminar Seedamm Plaza, Pfäffikon (SZ) / Iris Lembeck / www.tpandmore.ch 2
  3. 3. Inhalt 1. Gegensätzliche oder gleichgerichtete Interessen von Staat und Konzern 2. Motivation von Transferpreisen 3. Steuerplanung entlang der transnationalen ‘horizontalen Wertschöpfungskette’ 4. Bedeutende Faktoren für Steuerrisiken – wie werden sie vermieden oder reduziert 5. Bedeutung des Tax Risk Management für TP 6. Einfluss der aktuellen Wirtschaftskrise25-06-2012 / ZfU-Seminar Seedamm Plaza, Pfäffikon (SZ) / Iris Lembeck / www.tpandmore.ch 3
  4. 4. Gegensätzliche oder gleichgerichtete Interessen von Staat und Konzern Staat Konzern nationale Orientierung internationale Orientierung hohe Steuereinnahmen geringe Steuerbelastung geringe Staatsverschuldung attraktive Standortbedingungen niedrige Arbeitslosenquote variable Personalkosten stabile Wirtschaftslage starke, faire Partnerschaft25-06-2012 / ZfU-Seminar Seedamm Plaza, Pfäffikon (SZ) / Iris Lembeck / www.tpandmore.ch 4
  5. 5. Zunehmende Globalisierung der Unternehmen führt zur Anpassung ihrer Strukturen Dezentralisierung führt zu  mehr rechtlich selbständigen Konzerngesellschaften  zu komplexerem Leistungsaustausch  Betriebsstätten-Problematik Transferpricing25-06-2012 / ZfU-Seminar Seedamm Plaza, Pfäffikon (SZ) / Iris Lembeck / www.tpandmore.ch 5
  6. 6. Unternehmer müssen über nationale Grenzen hinaus wachsen  der Staat denkt national  Unternehmer: einheitliche, einfache Regulationen  Staat: komplexe, verschärfte Regulationen Lockvogelangebote25-06-2012 / ZfU-Seminar Seedamm Plaza, Pfäffikon (SZ) / Iris Lembeck / www.tpandmore.ch 6
  7. 7. Motivation von Transferpreisen Gesetze / Business Richtlinien Opportunitäten25-06-2012 / ZfU-Seminar Seedamm Plaza, Pfäffikon (SZ) / Iris Lembeck / www.tpandmore.ch 7
  8. 8. TP ist das Hauptinstrument der Steuer- und Business-Planung! Resultat: Optimierung Bilanz zwischen Opportunitäten und Risiken: von Cash Flow und Profit • Effektive Steueroptimierung • Vorgaben der Steuerbehörden • Compliance-Kosten25-06-2012 / ZfU-Seminar Seedamm Plaza, Pfäffikon (SZ) / Iris Lembeck / www.tpandmore.ch 8
  9. 9. TP ist der komplexeste Bereich internationaler Besteuerung und birgt gleichzeitig enormes Optimierungspotential.25-06-2012 / ZfU-Seminar Seedamm Plaza, Pfäffikon (SZ) / Iris Lembeck / www.tpandmore.ch 9
  10. 10. Ein in die Geschäftsprozesse integriertes Transferpricing ist ein MUSS der heutigen internationalen Steuerplanung.25-06-2012 / ZfU-Seminar Seedamm Plaza, Pfäffikon (SZ) / Iris Lembeck / www.tpandmore.ch 10
  11. 11. Integriertes Transferpricing steht für Businessmodell Optimierung Aktive Steuerung von TP bezogenen Kosten Minimierung von Steuerrisiken Optimierung von Cash Flow und Profit25-06-2012 / ZfU-Seminar Seedamm Plaza, Pfäffikon (SZ) / Iris Lembeck / www.tpandmore.ch 11
  12. 12. Säulen einer TP Strategie INTEGRATION Transfer Pricing Strategy C C O G C A M T P U O L R P R O I N C E A L D T P A I I E R M O N N C L A O R A I Y I C D T L N N T E S Y G E S L S S I S25-06-2012 / ZfU-Seminar Seedamm Plaza, Pfäffikon (SZ) / Iris Lembeck / www.tpandmore.ch 12
  13. 13. Steuerplanung entlang der transnationalen ‘horizontalen Wertschöpfungskette’ T a x Legal Structure C o m p After Einkauf R&D Produktion Service Verkauf Sales l i a n Business c Values e Die Wertschöpfungskette als ‚Herz und Nieren‘ eines Unternehmens, und Basis für das Business Modell25-06-2012 / ZfU-Seminar Seedamm Plaza, Pfäffikon (SZ) / Iris Lembeck / www.tpandmore.ch 13
  14. 14. Festlegung Business Modell Manufacturer / • fully fledged Service • contract Provider • toll25-06-2012 / ZfU-Seminar Seedamm Plaza, Pfäffikon (SZ) / Iris Lembeck / www.tpandmore.ch 14
  15. 15. unlimitiert limitiert Verteilung von Funktionen und Risiken25-06-2012 / ZfU-Seminar Seedamm Plaza, Pfäffikon (SZ) / Iris Lembeck / www.tpandmore.ch 15
  16. 16. was wie wo lange Bereitstellung notwendiger Ressourcen wann wieviel wie25-06-2012 / ZfU-Seminar Seedamm Plaza, Pfäffikon (SZ) / Iris Lembeck / www.tpandmore.ch 16
  17. 17. Resultat Ergebnis- und aktive zielgerichtete Steuerplanung25-06-2012 / ZfU-Seminar Seedamm Plaza, Pfäffikon (SZ) / Iris Lembeck / www.tpandmore.ch 17
  18. 18. Bedeutende Faktoren für Steuerrisiken – wie werden sie vermieden oder reduziert  unzureichende Steuerplanung  mangelhafte TP Strategie + Dokumentation  falsche Einschätzung oder Vernachlässigung lokaler Vorschriften und Gegebenheiten  mangelnde interne Kommunikation / Verständnis25-06-2012 / ZfU-Seminar Seedamm Plaza, Pfäffikon (SZ) / Iris Lembeck / www.tpandmore.ch 18
  19. 19. Durchgängige Steuerplanung Laufende Gute interne Prüfung neuer Kommunikation Gegebenheiten (intern/extern) Lösung Gute Business- Kommunikation bezogene mit lokalen TP Strategie Steuerbehörden Relevante TP Dokumentation25-06-2012 / ZfU-Seminar Seedamm Plaza, Pfäffikon (SZ) / Iris Lembeck / www.tpandmore.ch 19
  20. 20. Bedeutung des Tax Risk Management für TP No risk – no fun?25-06-2012 / ZfU-Seminar Seedamm Plaza, Pfäffikon (SZ) / Iris Lembeck / www.tpandmore.ch 20
  21. 21. zunehmender Fokus der Steuerbehörde auf TP interne Verschiebung Abstimmung: Faktoren der Märkte in B2B und Tax wie ‚exotische Strategie Länder‘ erhöhte Komplexität der Konzern- strukturen25-06-2012 / ZfU-Seminar Seedamm Plaza, Pfäffikon (SZ) / Iris Lembeck / www.tpandmore.ch 21
  22. 22. zunehmende Rechts- potenziell unsicherheit höheres ergibt Steuer- risiko25-06-2012 / ZfU-Seminar Seedamm Plaza, Pfäffikon (SZ) / Iris Lembeck / www.tpandmore.ch 22
  23. 23. Disziplinierte TP - Due Dilligence Minimierung Tax Risiko Profit + Cash25-06-2012 / ZfU-Seminar Seedamm Plaza, Pfäffikon (SZ) / Iris Lembeck / www.tpandmore.ch 23
  24. 24. Einfluss der aktuellen Wirtschaftskrise Niedrige Gewinne Verluste • erhöhter Währungs- Erklärungsbedarf einflüsse gegenüber Steuerbehörden25-06-2012 / ZfU-Seminar Seedamm Plaza, Pfäffikon (SZ) / Iris Lembeck / www.tpandmore.ch 24
  25. 25. • Verlagerungs- • kurzfristige besteuerung Blendung durch Steuerver- Aufbau von günstigungen Standorten aber oft in Hochsteuer- Niedriglohn- ländern ländern Unter- fragliche schätzung Rechts- kultureller sicherheit Einflüsse • IP-Schutz, • Qualität, Einfluss Gewerk- Ausbildung, schaften / Staat Zuverlässigkeit etc. etc.25-06-2012 / ZfU-Seminar Seedamm Plaza, Pfäffikon (SZ) / Iris Lembeck / www.tpandmore.ch 25
  26. 26. • Hire – Fire Strategie • Vertrauensverlust Mitarbeiter • Low Cost Sourcing Kürzerer • Qualitätseinbussen -> Vertrauensverlust Kunden Planungs -horizont • Nachfrageverhalten Kunden • hochwertige Wirtschaftsgüter werden durch billige Varianten ersetzt25-06-2012 / ZfU-Seminar Seedamm Plaza, Pfäffikon (SZ) / Iris Lembeck / www.tpandmore.ch 26
  27. 27. leicht Geld zu erhalten, wenn bereits Schulden bestehen Verändertes Risikodenken der Banken Neuverschuldung fast unmöglich oder zu schlechten Bedingungen25-06-2012 / ZfU-Seminar Seedamm Plaza, Pfäffikon (SZ) / Iris Lembeck / www.tpandmore.ch 27
  28. 28. "Um nach vorne zu kommen und dort zu bleiben, kommt es nicht darauf an, wie gut du bist, wenn du gut bist, sondern wie gut du bist, wenn du schlecht bist." Martina Navratilova (Tennisspielerin)25-06-2012 / ZfU-Seminar Seedamm Plaza, Pfäffikon (SZ) / Iris Lembeck / www.tpandmore.ch 28
  29. 29. Danke für Ihre Aufmerksamkeit!25-06-2012 / ZfU-Seminar Seedamm Plaza, Pfäffikon (SZ) / Iris Lembeck / www.tpandmore.ch 29
  30. 30. 25-06-2012 / ZfU-Seminar Seedamm Plaza, Pfäffikon (SZ) / Iris Lembeck / www.tpandmore.ch 30
  31. 31. Kontaktdetails Telefon: +41 71 855 4565 Mobile: +41 76 210 0045 Email: iris.lembeck@tpandmore.ch Homepage: www.tpandmore.ch Anschrift: Iris Lembeck Consultancy TPandMore Seeblickstrasse 17 9327 Tübach Switzerland25-06-2012 / ZfU-Seminar Seedamm Plaza, Pfäffikon (SZ) / Iris Lembeck / www.tpandmore.ch 31

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