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Die Beschrankung Des Betriebsausgabenabzugs - Eine Modellbasierte Analyse Der Zinsschrankenregelung (German, Paperback, 2011... Die Beschrankung Des Betriebsausgabenabzugs - Eine Modellbasierte Analyse Der Zinsschrankenregelung (German, Paperback, 2011 ed.)
Alexandra Wittmann
R1,875 Discovery Miles 18 750
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Alexandra Wittmann untersucht anhand umfassender Simulationsrechnungen, welche Wirkungen die Zinsschrankenregelung auf die davon betroffenen Unternehmen hat. Die Ergebnisse zeigen, dass eine generelle Aussage zur Wirkungsweise nicht getroffen werden kann, sondern dass diese von verschiedenen Faktoren wie unternehmerischem Risiko, Rechtsform, Abschreibungshohe und Eigenkapitalausstattung abhangt."

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