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Immobilienleasing und Steuern

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Brand
Springer Nature
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N/A
Part Number
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GTIN
9783824470211
Condition
New
Product Description

Im Hinblick auf die steigende Entwicklung der Leasinginvestitionen in Deutschland wird eine detaillierte Analyse der steuerlichen Einflsse immer wichtiger. Steuerwirkungen und Besonderheiten des Immobilienleasing sind jedoch bisher so gut wie gar nicht untersucht worden. Auch fehlt es noch an konomisch schlssigen Instrumentarien zur steuerbeeinflussten Kalkulation von Leasingvertrgen fr Leasinggeber und Leasingnehmer. Franz Khn bietet einen investitionstheoretischen Ansatz zur Beurteilung des Steuereinflusses auf Leasingfinanzierungen speziell im Immobiliensektor. Dabei entwickelt er ein Instrumentarium, das sowohl theoretische Erkenntnisse ber die steuerlichen Einflusszusammenhnge, Vertragsgestaltungen und Einsatzpotentiale aufzeigt als auch praxisnahe Hinweise fr Kalkulationsberlegungen des Leasinggebers und Entscheidungsalternativen des Leasingnehmers liefert.

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