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Chancen und Risiken eines Cross-Border-Leasing

Chancen und Risiken eines Cross-Border-Leasing


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About the Book

Studienarbeit aus dem Jahr 2003 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, FOM Essen, Hochschule für Oekonomie & Management gemeinnützige GmbH, Hochschulleitung Essen früher Fachhochschule (Berufsbegleitender Studiengang Wirtschaft), Veranstaltung: Rechnungslegung Prüfungswesen, Sprache: Deutsch, Abstract: Die Öffentlichkeit diskutiert zurzeit die Risiken des Cross-Border-Leasings. Insbesondere in der Ausprägung durch das Verleasen von öffentlichen Besitztümern wie beispielsweise Kläranlagen, Rathäuser, Schulen aber auch Strom-, Gas-, Wasser-, und Schienennetze. Insbesondere Bürgerinitiativen setzen sich vehement gegen den Abschluss solcher Verträge ein. Die Kommunen stecken diesbezüglich jedoch in einer Art Zwickmühle, da die angespannten Haushaltslagen teilweise zu diesem Schritt zwingen um einen konsolidierten Haushalt vorzulegen. Obwohl es erst jetzt in Mode gekommen ist, existiert diese Art der grenzüberschreitenden Sonderfinanzierung bereits seit 1984 und wurde nach dem US Senator Pickle benannt. Die folgende Tabelle gibt einen Überblick der bislang existierenden Modelle. Der Kernpunkt des Cross-Border-Leasings liegt im sogenannten Nettobarwertvorteil, der dadurch entsteht, dass durch das Anmieten und das gleichzeitige Zurückvermieten ein Steuervorteil in einem Land hervorgerufen wird, und der anderen Partei teilweise überlassen wird. Im Rahmen dieser Arbeit wird vordergründig auf die Konstellationen des US-Cross-Border-Leasings eingegangen, da es sich um die zurzeit diskutierte Ausprägung handelt. Grundsätzlich funktioniert Cross-Border-Leasing immer zwischen Ländern, die ähnliche Rechtskonstellationen wie die USA und Deutschland haben. Die hier entscheidenden Faktoren sind die geltenden Steuersätze und die Rechnungslegungsvorschriften in den jeweiligen Ländern. Mit einem Leasing-Geschäft im herkömmlichen Sinne, hat das Cross-Border-Leasing nicht viel gemein. Es geht nicht um die Finanzierung eines zu beschaffenden Objektes


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Product Details
  • ISBN-13: 9783638644471
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3638644472
  • Publisher Date: 04 Jul 2007
  • Height: 210 mm
  • No of Pages: 64
  • Series Title: German
  • Weight: 145 gr


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