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Deutsche Regelungen zur internationalen Funktionsverlagerung
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Sven Hentschel geht auf die zahlreichen Ungenauigkeiten und Widersprche der gesetzlichen Regelungen zur Transferpaketbewertung systematisch ein. Konkret stellt er Mglichkeiten vor, wie kapitalmarktorientierte Verfahren unter Bercksichtigung der methodischen Zusammenhnge zur Bewertung von Transferpaketen nutzbar gemacht werden knnen. Zahlreiche bersichten und Beispiele verdeutlichen das Bewertungsverfahren und erleichtern das Verstndnis der komplexen Zusammenhnge.
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