Steueroptimale Rechtsformwahl: Die Besteuerung von Personen- und Kapitalgesellschaften und Mischformen im Vergleich.Dieses Studienbuch verdeutlicht die steuerlichen Konsequenzen, die aus der Wahl einer bestimmten Rechtsform resultieren. Es zeigt zunächst allgemein, welche Faktoren die...

Tax planners often choose debt over equity financing. As this has led to increased corporate debt financing, many countries have introduced thin capitalization rules to secure their tax revenues. In a general capital structure model we analyze if thin capitalization rules affect dividend and...

From a tax planner's point of view, it is often attractive to choose debt over equity financing. As this has led to an increase of debt financing of corporations, many countries have introduced thin capitalization rules to secure their tax revenues. We analyze the influence of section 8a of the...

Tax planners often choose debt over equity financing. As this has led to increased corporate debt financing, many countries have introduced thin capitalization rules to secure their tax revenues. In a general capital structure model we analyze if thin capitalization rules affect dividend and...

Die Gesellschafter von Kapitalgesellschaften können grundsätzlich, abgesehen von gesetzlichvorgeschriebenen Mindestausstattungen an Eigenkapital, 1 frei darüber entscheiden, obsie die Unternehmungen mit Eigen- oder Fremdkapital ausstatten.2 Obwohl bekannt ist,dass Fremdkapital regelmäÿig...

From a tax planner's point of view, it is often attractive to choose debt over equity financing. As this has led to an increase of debt financing of corporations, many countries have introduced thin capitalization rules to secure their tax revenues. We analyze the influence of section 8a of the...