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Chancen und Risiken des Cash Pooling bei der GmbH: Eine Beurteilung vor gesellschaftsrechtlichem Hintergrund

Chancen und Risiken des Cash Pooling bei der GmbH: Eine Beurteilung vor gesellschaftsrechtlichem Hintergrund

          
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About the Book

Das heutige unternehmerische Handeln ist durch einen sich stets verschärfenden Wettbewerb auf nationaler wie internationaler Ebene gekennzeichnet. Durch die zunehmend globale Ausrichtung sowohl der Unternehmen als auch der Finanzmärkte wird einem erfolgreichen Finanzmanagement eine immer größere Bedeutung zuteil. Insbesondere die konzerninterne Finanzierung in Form des Cash Poolings hat in den letzten Jahren kontinuierlich an Attraktivität gewonnen und ist heute aus der nationalen wie internationalen Konzernlandschaft nicht mehr wegzudenken. Neben unbestrittenen ökonomischen Vorteilen stehen dem Cash Pooling aufgrund der liquiditäts- und vermögensmäßigen Verflechtung im Konzern aber auch wirtschaftliche Risiken gegenüber. Das Gesellschaftsrecht reagiert auf diese Gefahren, indem es verschiedene Rechtsinstitute zum Schutz der teilnehmenden Gesellschaften und ihrer Gläubiger zur Verfügung stellt. Das konzernweite Cash Pooling einer GmbH steht dabei im Spannungsfeld zwischen ökonomisch sinnvoller Konzernfinanzierung und einem einschränkenden Kapitalaufbringungs- und -erhaltungsrecht. In dieser Studie werden am praktischen Beispiel eines Konzerns wesentliche betriebswirtschaftliche sowie vertrags- und steuerrechtliche Aspekte der Einführung des konzernweiten Cash Poolings einer GmbH beleuchtet und darauf aufbauend Vorschläge für eine erfolgreiche Gestaltung des Poolings unterbreitet. Darüber hinaus werden die gesellschaftsrechtlichen Einflüsse des deutschen GmbH-Rechts auf das Cash Pooling unter Einbeziehung der Neuregelungen des MoMiG erörtert.
About the Author: Florian Lampe wurde 1980 in Mettingen (Westf.) geboren. Im Anschluss an eine Ausbildung zum Bankkaufmann studierte der Autor Wirtschaftsrecht an der Fachhochschule in Osnabrück und schloss dieses Studium im Jahre 2008 als Diplom Wirtschaftsjurist (FH) erfolgreich ab. Heute ist der Autor in einem der größten Medienunternehmen Europas im Bereich Großkundenmanagement in leitender Funktion tätig.


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Product Details
  • ISBN-13: 9783954851720
  • Publisher: Igel Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Eine Beurteilung vor gesellschaftsrechtlichem Hintergrund
  • Width: 148 mm
  • ISBN-10: 3954851725
  • Publisher Date: 22 Sep 2014
  • Height: 210 mm
  • No of Pages: 128
  • Spine Width: 7 mm
  • Weight: 163 gr


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Chancen und Risiken des Cash Pooling bei der GmbH: Eine Beurteilung vor gesellschaftsrechtlichem Hintergrund
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Chancen und Risiken des Cash Pooling bei der GmbH: Eine Beurteilung vor gesellschaftsrechtlichem Hintergrund
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