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steueroptimale Teilung des Vermögens einer Personengesellschaft als betriebswirtschaftliches Entscheidungsproblem

steueroptimale Teilung des Vermögens einer Personengesellschaft als betriebswirtschaftliches Entscheidungsproblem

          
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About the Book

Inhaltsangabe: Einleitung: Die vorliegende Arbeit beschäftigt sich mit der Ausgangssituation, dass die Gesellschafter einer Personengesellschaft ihr Gesellschaftsvermögen nicht mehr in der bisherigen Zusammensetzung betrieblich fortführen und es daher (auf-)teilen möchten. Aus der Vielzahl möglicher Motive, die für ein solches Teilungsvorhaben ursächlich sind, konzentriert sich die Untersuchung auf drei im Hinblick auf eine größtmögliche Praxisrelevanz ausgewählte Absichten. Als Gründe für die Teilung des Vermögens werden die Trennung von Gesellschafterstämmen, die Zerlegung in einzelne Betriebsteile und die geplante Auflösung der Gesellschaft untersucht. Ausgehend von diesen Motiven bzw. Zielsetzungen werden zivilrechtliche Vorgänge ausgewählt, die den jeweiligen Wünschen der Gesellschafter gerecht werden. Bei diesen Vorgängen handelt es sich unter anderem um die Realteilung, den Gesellschafteraustritt sowie um umwandlungsrechtliche Spaltungsformen. Der Kern der Arbeit liegt in der umfassenden Untersuchung, welche zivilrechtliche Teilungsform die Teilungsmotive am besten umsetzen kann und dabei möglichst geringe ertragsteuerliche Belastungsfolgen nach sich zieht. Diese Analyse wird unter Zuhilfenahme eines selbst erstellten Entscheidungsmodells durchgeführt. Die Rahmenbedingungen des Modells basieren auf den Grundannahmen der normativen betriebswirtschaftlichen Entscheidungstheorie, die in einem gesonderten Abschnitt dargestellt werden. Als Grundlage für die steuerrechtlichen Betrachtungen dient der Rechtsstand zum 1.1.2002, so dass insbesondere die Auswirkungen des Unternehmenssteuerfortentwicklungsgesetzes berücksichtigt werden. Im Rahmen der Steuerwirkungsanalyse finden sich zu kritischen oder ungeklärten Fragen der Anwendungspraxis von Steuergesetzen eigene Lösungsansätze. Abgerundet wird die Untersuchung durch die anschauliche Darstellung der gewonnenen Ergebnisse in selbst gewählten Beispielen. Inhaltsverzeichnis: Inhaltsverzeichnis: Inhaltsverzeichni


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Product Details
  • ISBN-13: 9783838658063
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 8 mm
  • Width: 148 mm
  • ISBN-10: 383865806X
  • Publisher Date: 03 Sep 2002
  • Height: 210 mm
  • No of Pages: 134
  • Series Title: German
  • Weight: 186 gr


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steueroptimale Teilung des Vermögens einer Personengesellschaft als betriebswirtschaftliches Entscheidungsproblem
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