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Einfluss von Steuern auf unternehmerische Entscheidungen
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Die Autoren analysieren den Einfluss der Besteuerung auf Geschftsleitungsentscheidungen im engeren (Rechtsformwahl, Umstrukturierungen, Wahl der Unternehmensstruktur, Standortwahl) und im weiteren Sinne (Investition und Finanzierung, Controlling, Marketing, Personalwesen). Die Konzentration auf zentrale Prinzipien, praxisbezogene Beispiele sowie ein umfangreiches Glossar mit wichtigen Grundbegriffen der Besteuerung bilden die Basis fr grundlegendes und anspruchsvolles Wissen.
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