Home > Society & social sciences > Education > History of education > Modelle zum steueroptimalen Erwerb einer Kapitalgesellschaft: Darstellung und betriebswirtschaftliche Würdigung
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Modelle zum steueroptimalen Erwerb einer Kapitalgesellschaft: Darstellung und betriebswirtschaftliche Würdigung

Modelle zum steueroptimalen Erwerb einer Kapitalgesellschaft: Darstellung und betriebswirtschaftliche Würdigung

          
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About the Book

Inhaltsangabe: Einleitung: Die Zeiten in denen ein Unternehmen gegründet wurde, und sich über einen langen Zeitraum seinen zu Gründungszeiten gesetzten Zielen widmete und im Erfolgsfall aus eigener Kraft wuchs, sind vorbei. Die gestiegene Anzahl von Unternehmensakquisitionen belegt, dass der Unternehmenskauf einen festen Bestandteil der strategischen Handlungsalternativen zur Erreichung der Unternehmensziele darstellt. Auch wenn die international schwache Konjunktur und die niedrigen Börsenkurse zu einem Volumenrückgang im Bereich der Mergers & Acquisitions (M&A) im Jahr 2001/2002 führten, weist das Thema Unternehmenserwerb eine hohe Aktualität und praktische Relevanz auf. In Deutschland wird insbesondere bei einer wieder anziehenden Konjunktur ein nachhaltiges Potenzial für M&A-Transaktionen im Mittelstand gesehen. Ein bedeutsames Teilgebiet des Unternehmenserwerbs ist dessen steuerliche Behandlung. Jede Form der steuerlichen Planung oder Gestaltung erfolgt jedoch nicht um ihrer selbst willen, sondern sie ist Teil einer übergeordneten Planung. Mit anderen Worten: Die Motive für den Kauf eines Unternehmens sind primär von strategischen Erwägungen geprägt und die steuerliche Betrachtung ist eher von sekundärer Natur. Vielfach ist ein Unternehmenskauf jedoch nur dann zu verwirklichen, wenn die Gesamtkonzeption auch in steuerlicher Hinsicht optimal gestaltet ist. Die steuerliche Gestaltung des Unternehmenserwerbs ist grundsätzlich Bestandteil einer Tax Due Diligence. Diese wiederum ist neben anderen Arten der Due Diligence, die alle der Prüfung dienen, ob das Zielunternehmen den Vorstellungen des Erwerbers entspricht, Teil eines Grundmusters, wie bei einem Kauf von Unternehmen üblicher Weise vorgegangen wird. Eine zusätzliche Brisanz erhält die steuerliche Komponente im deutschen Steuersystem dadurch, dass der Veräußerer tendenziell eher einen Verkauf der Anteile anstrebt und der Erwerber grundsätzlich den größeren steuerlichen Vorteil beim Erwerb der einzelnen Wirts


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Product Details
  • ISBN-13: 9783838664675
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Weight: 127 gr
  • ISBN-10: 3838664671
  • Publisher Date: 27 Feb 2003
  • Height: 210 mm
  • No of Pages: 88
  • Series Title: German
  • Sub Title: Darstellung und betriebswirtschaftliche Würdigung
  • Width: 148 mm


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Modelle zum steueroptimalen Erwerb einer Kapitalgesellschaft: Darstellung und betriebswirtschaftliche Würdigung
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Modelle zum steueroptimalen Erwerb einer Kapitalgesellschaft: Darstellung und betriebswirtschaftliche Würdigung
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