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Besteuerung hybrider Finanzierungsinstrumente im internationalen Kontext

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Brand
Springer Nature
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N/A
Part Number
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GTIN
9783834932747
Condition
New
Product Description

Unterschiedliche Staaten besteuern hybride Finanzierungsinstrumente nicht immer einheitlich, wodurch es zu sogenannten steuerlichen Qualifikationskonflikten kommt und ein Gestaltungsspielraum entsteht, der aus Sicht der Unternehmenseigentmer zu Steuerersparnissen fhren kann. Susanne Sigge untersucht die wichtigsten hybriden Finanzierungsinstrumente und zeigt, dass es zu groen Steuerbelastungsunterschieden je nach Finanzierungsart kommen kann. In Abhngigkeit von dem auslndischen Krperschaftsteuersatz lassen sich Rangfolgen fr verschiedene Rechtsformen des Unternehmenseigentmers aufstellen.

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