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Finanzierung auslndischer Unternehmenseinheiten
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Viele deutsche Unternehmen besitzen Produktionssttten im Ausland. Diese auslndischen Unternehmenseinheiten knnen als Tochtergesellschaften oder als Betriebssttten gefhrt werden. Grundvoraussetzung fr einen wirksamen Einsatz ist eine angemessene Kapitalausstattung dieser Einheiten. Axel Potthof untersucht die steuerlichen Einflsse auf die grenzberschreitenden Finanzierungsvorgnge. Er prft, ob die deutsche Unternehmensfhrung die auslndischen Einheiten unmittelbar (direkt) finanzieren sollte oder ob die mittelbare Finanzierung ber eine auslndische Finanzierungsgesellschaft vorteilhafter ist.
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