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Die Konzernsteuerquote als Lenkungsinstrument im Rahmen des Risikomanagementsystems brsennotierter

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Springer Nature
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GTIN
9783834965257
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Die Konzernsteuerquote als komprimierte Kennzahl zur Messung der ertragsteuerlichen Belastung nationaler und internationaler Konzerne hat sowohl fr die interne Konzernsteuerung als auch im Rahmen der extern orientierten Rechnungslegung und Unternehmensbewertung herausragende Bedeutung erlangt. Vor diesem Hintergrund entwickelt Andreas Mammen ein konzernsteuerquotenbasiertes Risikomanagementsystem zur Messung, Abbildung und Lenkung von Ertragsteuerwirkungen eines multinational agierenden Konzerns.

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