Genussrechte: Grundlagen, Einsatzmöglichkeiten, Bilanzierung und Besteuerung
by Michael Lühn
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BookPal × TalezoGenussrechte
Mezzanine Finanzinstrumente und insbesondere Genussrechtskapital bilden vor allem für mittelständische Unternehmen eine sinnvolle Alternative zum klassischen Eigen- und Fremdkapital. Für den erfolgreichen Einsatz von Genussrechtskapital in der Unternehmensfinanzierung ist die rechtliche Ausgestaltung der Genussrechtsbedingungen von entscheidender Bedeutung. Dadurch wird unter anderem entschieden, ob das Genussrechtskapital in der Bilanz des Emittenten als Eigen- oder Fremdkapital angesetzt werden kann. Darüber hinaus sind bei der optimalen Strukturierung des Genussrechtskapitals die steuerlichen Folgen zu beachten. Das vorliegende Buch gibt einen Überlick über mögliche Ausgestaltungen von Genussrechten und ihre bilanziellen und steuerlichen Auswirkungen. Dabei wird neben der Ebene des Emittenten auch die Ebene des Genussrechtsinhabers betrachtet.
The book, Genussrechte: Grundlagen, Einsatzmöglichkeiten, Bilanzierung und Besteuerung [Bulk, Wholesale, Quantity] ISBN#9783834928474 in Paperback by Michael Lühn may be ordered in bulk quantities. Minimum starts at 25 copies. Availability based on publisher status and quantity being ordered.
Details
- Publisher
- Springer Fachmedien Wiesbaden
- Author
- Michael Lühn
- Format
- Paperback
- Published
- Nov 27, 2012
- ISBN-13
- 9783834928474
- Pages
- 219
- Printing
- Printed on demand
Genussrechte in bulk: pricing
Volume pricing applies automatically in your cart. No codes, no account needed.
| Copies | Price per copy | You save |
|---|---|---|
| 25 – 49 | $52.79 | 12% off list |
| 50 – 99 | $52.19 | 13% off list |
| 100+ | $51.59 | 14% off list |
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