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Vorteilhaftigkeit zwischen Leasing und kreditfinanziertem Kauf

Vorteilhaftigkeit zwischen Leasing und kreditfinanziertem Kauf

Michael Beigler

119,90 €
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Editorial:
Springer Nature B.V.
Año de edición:
2012
Materia
Finanzas
ISBN:
9783834931856
119,90 €
IVA incluido
Disponible

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Michael Beigler analysiert die Vorteilhaftigkeit zwischen den beiden Finanzierungsformen Leasing und Kredit. Dabei gibt der Autor einen Überblick über die finanz-, güterwirtschaftlichen und steuerlichen Einflussfaktoren und erörtert deren Bedeutung für die Entscheidung. Der Leser erhält damit einen Überblick, in welchen Situationen Leasing und in welchen Kreditfinanzierung aus Sicht eines Investors vorteilhaft ist. Darüber hinaus wird die Entscheidungssituation aus der Perspektive des Leasinggebers und der refinanzierenden Bank analysiert. Der Autor erörtert auf Basis eines Steuerarbitragemodells, inwiefern das deutsche Steuersystem hinsichtlich der Alternativen kreditfinanzierter Kauf und Leasing neutral wirkt.

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