Doktorarbeit: Auswirkungen des Einsatzes von 3D-Druckern auf die Verteilung der Besteuerungsrechte

Auswirkungen des Einsatzes von 3D-Druckern auf die Verteilung der Besteuerungsrechte

Betriebswirtschaftliche Steuerlehre in Forschung und Praxis, Band 132

Hamburg 2020, 356 Seiten
ISBN 978-3-339-11684-0 (Print), ISBN 978-3-339-11685-7 (eBook)

3D-Druck, AOA, BEPS, Besteuerungsrechte, Betriebsstätte, Digitalisierte Geschäftsmodelle, Erweiterung des Betriebsstättenkonzepts, Gewerbesteuerliche Zerlegung, Profit-Split-Methode, Signifikante digitale Präsenz, Steuerrecht, Vermittlungsplattformen, Verrechnungspreise, Zwischenstaatliche Gewinnallokation

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The digitization of companies and society continues to advance and leads to a fundamental change in a variety of business models. The digitization also affects the industrial production. A technology that has the potential to change production profoundly is 3D printing. Since no extensive installation and nearly no personnel is required for the production in 3D printers, the production process gets increasingly flexible, especially with regard to the choice of the production site. The mobility of 3D printers can lead to a reallocation of taxing rights between states due to the relocation of production activities.

This study´s aim is to analyze the impact of the use of 3D printers on the allocation of taxing rights. It is especially worked out, to what extent the taxing rights in the customer country change. For this purpose, various cross-border options for the use of the 3D printers are considered.

Firstly, the use of 3D printers in a subsidiary or permanent establishment is discussed. In a quantitative case study it is analyzed to what extent taxing rights can be shifted to the customer country if traditional transfer pricing methods are used. As traditional transfer pricing methods are criticized increasingly, it is also analyzed to what extent profit allocation changes if a standardized profit split method is used.

Furthermore, the constellation is considered that the production is not carried out in a fixed business facility, but in a so-called „driving factory“ („3D printing truck“). It is especially problematic that in this case no permanent establishment is established under applicable law. Building on this, it is proposed to expand the permanent establishment concept with a new nexus for mobile business facilities.

In addition, the constellations are considered that the production is outsourced to an independent service provider or that the customer himself produces the desired product in a 3D printer.

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