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Finanzierung auslndischer Unternehmenseinheiten

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Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783824467105
Condition
New
Product Description

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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