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Die Beschrnkung des Betriebsausgabenabzugs

Die Beschrnkung des Betriebsausgabenabzugs

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783834930200
Condition
New
Product Description

Mit der Zinsschrankenregelung legt der Gesetzgeber die steuerliche Behandlung der Unternehmensfinanzierung vollstndig neu fest. Alexandra Wittmann untersucht anhand umfassender Simulationsrechnungen, welche Wirkungen die Zinsschrankenregelung auf die davon betroffenen Unternehmen hat. Die Ergebnisse zeigen, dass eine generelle Aussage zur Wirkungsweise nicht getroffen werden kann, sondern dass diese von verschiedenen Faktoren wie unternehmerischem Risiko, Rechtsform, Abschreibungshhe und Eigenkapitalausstattung abhngt.

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