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Pomp - Aspekte des deutschen Steuerrechts bei der Finanzierung grenzb - N555z
£35.70
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Located in: GB, United Kingdom
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Estimated between Fri, 5 Jul and Tue, 16 Jul to 43230
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eBay item number:326110466294
Item specifics
- Condition
- Fiction/Non-Fiction
- Non-Fiction
- Genre/Subject
- BUSINESS ECONOMICS / Accounting / General
- Brand
- NA
- Weight
- 0.05
- Style
- NA
- Title
- Aspekte des deutschen Steuerrechts bei der Finanzierung grenzber
- Release Title
- Aspekte des deutschen Steuerrechts bei der Finanzierung grenzber
- Record Grading
- New
- Sleeve Grading
- New
- Platform
- NA
- Size
- NA
- Film/TV Title
- Aspekte des deutschen Steuerrechts bei der Finanzierung grenzbe
- Colour
- NA
- Material
- NA
- Department
- NA
- Binding Type
- Perfect
- Item Length
- 210.06
- Main Stone
- NA
- Connectivity
- NA
- Model
- NA
- ISBN
- 9783638933988
- Publication Year
- 2008
- Type
- Textbook
- Format
- Paperback
- Language
- German
- Publication Name
- Aspekte Des Deutschen Steuerrechts Bei Der Finanzierung Grenzuberschreitender Unternehmenskaufe
- Item Height
- 210mm
- Publisher
- Grin Publishing
- Item Width
- 148mm
- Subject
- Accounting, Business
- Item Weight
- 54g
- Number of Pages
- 32 Pages
About this product
Product Information
Studienarbeit aus dem Jahr 2008 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Friedrich-Alexander-Universitat Erlangen-Nurnberg (Wirtschafts- und Sozialwissenschaftliche Fakultat), 22 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Mit dem Fortschreiten der Globalisierung und der Integration des europaischen Binnenmarktes steigt auch die Zahl der grenzuberschreitenden Unternehmenskaufe. Im Jahr 2007 summierte sich das M&A-Volumen weltweit auf den Rekordwert von 4.340 Mrd. $. Neben betriebswirtschaftlichen UEberlegungen, wie der Erschliessung neuer Markte oder geringere Produktionskosten, spielen steuerliche UEberlegungen bei der Planung und Strukturierung grenzuberschreitender Unternehmenskaufe eine wichtige Rolle. Da Unternehmenskaufe nur in den seltensten Fallen vollkommen durch Eigenkapital finanziert werden koennen, kommt der steuerlichen Behandlung von Fremdfinanzierungskosten bei grenzuberschreitenden Unternehmenskaufen eine besondere Bedeutung zu. Eine Fremdfinanzierung des Unternehmenskaufs ist vor allem dann interessant, wenn ein Steuersatzgefalle zwischen dem Inland und der im Ausland belegenen Zielgesellschaft besteht. Gelingt es die Finanzierungskosten mit den Ertragen der im Hochsteuerland belegenen Zielgesellschaft zu verrechen, wird dort das steuerbare Einkommen gemindert, wahrend bei der Erwerbergesellschaft hoehere Gewinne anfallen, die einer geringeren Besteuerung unterliegen. In diesem Zusammenhang spricht man von einem debt-push-down. Ein weiterer Vorteil der Fremdfinanzierung besteht in der Hebelwirkung des Fremdkapitals fur die Rendite des eingesetzten Eigenkapitals. Die Eigenkapitalrendite nimmt mit steigender Verschuldung zu, so lange die Gesamtkapitalrendite groesser ist als der Fremdkapitalzins. Aufgrund der Hebelwirkung des Fremdkapitals werden hochgradig fremd-finanzierte Unternehmenskaufe auch als Leveraged Buy Out (LBO) bezeichnet. Die Fremdfinanzierung des Unternehmenskaufs ist also sowohl steuerl
Product Identifiers
Publisher
Grin Publishing
ISBN-13
9783638933988
eBay Product ID (ePID)
205930060
Product Key Features
Publication Name
Aspekte Des Deutschen Steuerrechts Bei Der Finanzierung Grenzuberschreitender Unternehmenskaufe
Format
Paperback
Language
German
Subject
Accounting, Business
Publication Year
2008
Type
Textbook
Number of Pages
32 Pages
Dimensions
Item Height
210mm
Item Width
148mm
Item Weight
54g
Additional Product Features
Item description from the seller
Business seller information
iHaveit UK Ltd
Michael V
20 Pontings Close
Blunsdon
Swindon
Wiltshire
SN26 7AH
United Kingdom
noah_cin@ihaveit.io
Value added tax number:
- GB 343612519
Company registration number:
- 11290771
I certify that all my selling activities will comply with all EU laws and regulations.
CRN Number:
- 11290771
Seller assumes all responsibility for this listing.
eBay item number:326110466294
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