Das Spannungsfeld Um Die Ertragsteuerliche Abzugsf Higkeit Von Fremdfinanzierungskosten
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Das Spannungsfeld Um Die Ertragsteuerliche Abzugsf Higkeit Von Fremdfinanzierungskosten
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Author : Michael Schneider
language : de
Publisher: GRIN Verlag
Release Date : 2013-11-06
Das Spannungsfeld Um Die Ertragsteuerliche Abzugsf Higkeit Von Fremdfinanzierungskosten written by Michael Schneider and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-11-06 with Business & Economics categories.
Bachelorarbeit aus dem Jahr 2013 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Universität Hohenheim, Veranstaltung: Steuerlehre, Sprache: Deutsch, Abstract: „The threat is real, for there is no faster movement on earth than the transfer of capi-tal (except, of course, the speed of light)“. In diesem Sinne stellen in Zeiten von flexiblen und freien Kapitalmärkten gerade Zinsaufwendungen und Zinserträge und damit auch Fremdfinanzierungskosten eine sehr mobile Größe dar. Daraus erscheint die Abzugsfähigkeit von Fremdfinanzierungskosten als Mittel für Unternehmen zur Verlagerung von Gewinnen aus Hochsteuerländern in Niedrigsteuerländer. Andererseits kann der Gesetzgeber die Beschränkung der Abzugsfähigkeit von Fremdfinanzierungskosten zur Vermeidung dieser Steuersparmodelle und um Lenkungszwecke zu verfolgen einsetzen. Dabei steht die Abzugsfähigkeit von Fremdfinanzierungskosten in einem Spannungsfeld. Einerseits muss sichergestellt werden, dass die Abzugsfähigkeit von Fremdfinanzierungskosten nicht missbraucht wird. Gleichzeitig aber stellen Fremdfinanzierungskosten i. d. R. Aufwendungen dar, welche den Erfolg von Unternehmen mindern. Darüberhinaus darf die mögliche steuerliche Diskriminierung von Eigenkapitalfinanzierung gegenüber der Fremdkapitalfinanzierung nicht aus den Augen verloren werden. Diese Arbeit befasst sich zu Beginn mit der grundsätzlichen ertragsteuerlichen Behandlung von Finanzierungsaufwendungen und den Prinzipien, welche dieser Behandlung zu Grunde liegen. Im Anschluss wird konkret anhand von drei Formen der Beschränkung von Abzugsfähigkeit der Fremdfinanzierungskosten im Ertragssteuer-recht erläutert, inwiefern der Gesetzgeber versucht das aufgezeigte Spannungsfeld mit Hilfe von verschiedenen Formen von Beschränkungen der Abzugsfähigkeit zu gestalten. Darauf aufbauend wird herausgearbeitet welche Ziele mit den Beschränkungen verfolgt werden und wie sich solche Beschränkungen rechtfertigen lassen. Im weiteren Verlauf werden die Wirkungen und Folgen der Beschränkungen analysiert. Dabei wird vor allem herausgearbeitet inwiefern die einzelnen Ansprüche des aufgezeigten Spannungsfeldes miteinander vereinbar sind. Abschließend wird mit der zinsbereinigten Einkommens- und Gewinnsteuer eine Alternative zum bestehenden System und zur Gestaltung des Spannungsfeldes aufgezeigt.[...]
Das Spannungsfeld Um Die Ertragsteuerliche Abzugsf Higkeit Von Fremdfinanzierungskosten
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Author : Michael Schneider
language : de
Publisher: Bachelor + Master Publication
Release Date : 2013-11
Das Spannungsfeld Um Die Ertragsteuerliche Abzugsf Higkeit Von Fremdfinanzierungskosten written by Michael Schneider and has been published by Bachelor + Master Publication this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-11 with Business & Economics categories.
Der Abzug von Fremdfinanzierungskosten als Betriebsausgaben im Rahmen der Ertragsbesteuerung sieht sich einem Spannungsfeld gegenüber. Einerseits können in Zeiten von flexiblen Kapitalmärkten multinationale Konzerne mit der gezielten Aufnahme von Fremdkapital Steuervermeidung betreiben. Andererseits stellt die Abzugsfähigkeit von Fremdfinanzierungskosten sicher, dass Unternehmen nach ihrer Leistungsfähigkeit besteuert werden. Gleichzeitig sollte auch die Diskriminierung der Eigenkapitalfinanzierung im Gegensatz zur Fremdkapitalfinanzierung bei der Besteuerung vermieden werden. Unter Berücksichtigung des aufgezeigten Spannungsfeldes stellt die Arbeit zunächst die grundsätzliche Behandlung von Finanzierungskosten im Rahmen der Ertragsbesteuerung dar. Anschließend werden konkrete Regelungen zur Beschränkung der Abzugsfähigkeit von Fremdfinanzierungskosten im Ertragssteuerrecht wie etwa die Zinsschranke aufgezeigt. Daran anknüpfend wird auf die Zielsetzung und mögliche Rechtfertigungen dieser Beschränkungen eingegangen. Weiter wird analysiert, inwiefern die Beschränkungen das dargelegte Spannungsfeld beeinflussen. Abschließend wird mit der zinsbereinigten Gewinnsteuer eine mögliche Alternative zum bestehenden Ertragsteuersystem dargestellt und das Ergebnis der Arbeit zusammengefasst.
Popular Lectures And Addresses Geology And General Physics
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Author : William Thomson Baron Kelvin
language : en
Publisher:
Release Date : 1894
Popular Lectures And Addresses Geology And General Physics written by William Thomson Baron Kelvin and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1894 with Science categories.
Valuation Workbook
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Author : McKinsey & Company Inc.
language : en
Publisher: John Wiley & Sons
Release Date : 2015-09-21
Valuation Workbook written by McKinsey & Company Inc. and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-09-21 with Business & Economics categories.
A vital companion to the #1 best-selling guide to corporate valuation Valuation Workbook is the ideal companion to McKinsey's Valuation, helping you get a handle on difficult concepts and calculations before using them in the real world. This workbook reviews all things valuation, with chapter-by-chapter summaries and comprehensive questions and answers that allow you to test your knowledge and skills. Useful both in the classroom and for self-study, this must-have guide is essential for reviewing and applying the renowned McKinsey & Company approach to valuation and reinforces the major topics discussed in detail in the book. Fully updated to align with the sixth edition of Valuation, this workbook is an invaluable learning tool for students and professionals alike. Valuation has become central to corporate financial strategy, and practitioners must be exceptional at every aspect of the role. There is no room for weak points, and excellence is mandatory. This workbook helps you practice, review, study, and test yourself until you are absolutely solid in every concept, every technique, and every aspect of valuation as demanded in today's economy. Master value creation, value metrics, M&A, joint ventures, and more Analyze historical information, forecast performance, and analyze results Estimate the cost of capital, continuing value, and other vital calculations Test your understanding before putting it to work in the real world Designed specifically to reinforce the material presented in the book, this workbook provides independent learners with the opportunity to try their hand at critical valuation skills, and helps students master the material so they can enter the job market ready to perform. For financial professionals and students seeking deep, comprehensive understanding, Valuation Workbook is an essential part of the McKinsey Valuation suite.
Do I Have To Go
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Author : Matthew Pinto
language : en
Publisher: Ascension Press
Release Date : 2014-06-26
Do I Have To Go written by Matthew Pinto and has been published by Ascension Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-06-26 with Religion categories.
From playing video games to sleeping-in, teens can think of countless things they would rather do than go to Mass on Sunday morning. That is, unless they knew what they were missing. Do I Have to Go? explains the meaning and the mystery of Mass in such a way that teens will be asking, 'Why wouldn’t I go?' With wit, clarity, and common sense, Matthew Pinto and Chris Stefanick answer the tough questions teens have about the Mass-from the rituals contained in the liturgy, to the doctrines of the Eucharist and the priesthood. When teens understand that the Mass is literally the meeting place between heaven and earth, they will have a newfound sense of awe and a deeper understanding of their role as a Catholic in a post-modern world. In Do I Have to Go? teens will learn: ● Why the Mass is an essential part of the Christian life. ● The mystery of the Eucharist as the Real Presence of Jesus’s Body, Blood, Soul and Divinity. ● How the redemptive work of Jesus Christ is communicated to and through the Church and the sacraments. ●The meaning of all the gestures and symbols of the the Mass. ● How the Mass has developed from its roots in the Old Testament, through its institution by Christ. ● The importance of the liturgical seasons for the spiritual life.
No Contest
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Author : Harper St. George
language : en
Publisher: Simon and Schuster
Release Date : 2018-01-29
No Contest written by Harper St. George and has been published by Simon and Schuster this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-01-29 with Fiction categories.
Perfect for fans of Katy Evans, this third book in the sizzling and electrifying Blood and Glory series reveals that sometimes, the power of temptation is stronger than the pull of a championship belt. Leandro Oliveira—hunky MMA fighter, playboy billionaire, and newly crowned champ of the World Fighting Championship’s light heavyweight division—is used to getting his way. But when his party lifestyle threatens to cost the WFC sponsors, he has to clean up his act or he’ll be stripped of his contract. Forced to give up late nights of booze and women, Leandro resents having to change his behavior—until he lays eyes on the sexy publicist hired to manage his image. He plans to seduce her to regain control of the situation, but falling for her wasn’t supposed to be part of the deal. Freelance publicist Ashylynn Fields has never taken on a client she wasn’t certain she could handle. But her latest project might just be the guy who kills her perfect record. Between his sex tape, his exploits at strip clubs, and his nights spent street racing expensive sports cars—not to mention his smoldering good looks and near constant flirting—Leandro might prove to be impossible. But with a full-time position with the WFC on the line, Ashlynn is more determined than ever to ignore his good looks and charm, and get this bad boy on the straight and narrow. Not only is he her client, but he’s completely wrong for her. When the chemistry between them explodes, she’s left wondering: how can the wrong man feel so right? No Contest is an irresistible, emotionally charged read that proves once again that Harper St. George and Tara Wyatt always bring “tons of emotion and heat” (Molly O’Keefe, USA TODAY bestselling author) to their novels.
Bosses Of Light And Sound
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Author : Nickalus Rupert
language : en
Publisher:
Release Date : 2021-01-29
Bosses Of Light And Sound written by Nickalus Rupert and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-01-29 with Fiction categories.
Two movie-theater projectionists become addicted to "fixing" blockbuster films. An aged woman claims squatter's rights at a Congo-themed mini-golf park. An eleven-toed breakfast food designer tries to save a doomed relationship by attempting a foolish stunt. Nickalus Rupert's stories unearth humor and tenderness within the most trying aspects of being human. Bosses of Light and Sound will make you uncomfortable in the best way as characters struggle to negotiate circumstances that range from ridiculous, to excruciating, to improbably sublime.
Beneath The Fig Leaves 16pt Large Print Edition
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Author : Olympia Panagiotopoulos
language : en
Publisher:
Release Date : 2020-04
Beneath The Fig Leaves 16pt Large Print Edition written by Olympia Panagiotopoulos and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-04 with Biography & Autobiography categories.
In 1955, in a village in Greece that was marred by war and poverty, Giannoula and Fotios Panagiotopoulos dreamed of providing a better life for their children. Australia, it was rumoured, was a land of opportunity where hard work brought reward. Leaving behind family and friends, they set off to make a new home on the other side of the world. Half a lifetime later, under the shade of a fig tree and in the dappled Melbourne sunlight, Giannoula regales her youngest daughter, Olympia, with stories of her homeland and journey. An evocative exploration of the ties that bind, BENEATH THE FIG LEAVES weaves an irresistible tapestry of family, food and history to stir the heart and senses.
Hokey Pokey
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Author : Jerry Spinelli
language : en
Publisher: Knopf Books for Young Readers
Release Date : 2013-01-08
Hokey Pokey written by Jerry Spinelli and has been published by Knopf Books for Young Readers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-01-08 with Juvenile Fiction categories.
Welcome to Hokey Pokey. A place and a time, when childhood is at its best: games to play, bikes to ride, experiences to be had. There are no adults in Hokey Pokey, just kids, and the laws governing Hokey Pokey are simple and finite. But when one of the biggest kids, Jack, has his beloved bike stolen—and by a girl, no less—his entire world, and the world of Hokey Pokey, turns to chaos. Without his bike, Jack feels like everything has started to go wrong. He feels different, not like himself, and he knows something is about to change. And even more troubling he alone hears a faint train whistle. But that's impossible: every kid knows there no trains in Hokey Pokey, only tracks. Master storyteller Jerry Spinelli has written a dizzingly inventive fable of growing up and letting go, of leaving childhood and its imagination play behind for the more dazzling adventures of adolescence, and of learning to accept not only the sunny part of day, but the unwelcome arrival of night, as well.
Roman Rule In Asia Minor Volume 1 Text
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Author : David Magie
language : en
Publisher: Princeton University Press
Release Date : 2015-12-08
Roman Rule In Asia Minor Volume 1 Text written by David Magie and has been published by Princeton University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-12-08 with History categories.
What is known of the expansion of the Roman Empire in Asia and adjacent lands to the East between 133 B.C. and A.D. 285 is presented here in a comprehensive organization of all the existing scholarship. An authority in the field of ancient history and archaeology, Mr. Magie presents a thorough account of political and economic conditions in this period. Volume 1 contains the text. Originally published in 1950. The Princeton Legacy Library uses the latest print-on-demand technology to again make available previously out-of-print books from the distinguished backlist of Princeton University Press. These editions preserve the original texts of these important books while presenting them in durable paperback and hardcover editions. The goal of the Princeton Legacy Library is to vastly increase access to the rich scholarly heritage found in the thousands of books published by Princeton University Press since its founding in 1905.