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Management und Bilanzierung von Zinsschrankenrisiken

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Springer Nature
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N/A
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GTIN
9783834962195
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New
Product Description

Mit der Einfhrung der Zinsschranke hat der Gesetzgeber den steuerwirksamen Zinsabzug an eine Ergebnisgre das sog. verrechenbare EBITDA gekoppelt und ein in hohem Mae auslegungsbedrftiges Normengefge geschaffen. Bernhard Liekenbrock wertet die bestehenden Meinungsverschiedenheiten bei der Auslegung der Vorschrift systematisch aus, stellt Methoden zur Bewertung von Steuerwirkungen bzw. Rechtsunsicherheiten der Zinsschranke vor und errtert rechtssichere Gestaltungsinstrumente. Abschlieend untersucht er die Erfolgswirkungen des drohenden Eingreifens der Zinsschranke und des Untergangs eines Zinsvortrags im HGB- und IFRS-Einzelabschluss.

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