Glaeubigerschutz Durch Ausschuettungssperren by Thomas Aichberger
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Glaeubigerschutz Durch Ausschuettungssperren

Glaeubigerschutz Durch Ausschuettungssperren


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About the Book

Gegenstand der Untersuchung ist die Analyse verschiedener Systeme des Gläubigerschutzes aus ökonomischer Sicht. Das Hauptaugenmerk liegt dabei auf den Ausschüttungssperren als zentralen Elementen des Gläubigerschutzes und der Frage ihrer Ausgestaltung als bilanz- oder solvenzgestützte Beschränkungen. Maßgebliches Bewertungskriterium ist die Effizienz der unterschiedlichen Ansätze. Da sich der Beitrag der unterschiedlichen Ausschüttungsrestriktionen zum Gläubigerschutz vor allem im Zusammenspiel mit flankierenden Haftungsinstrumenten zeigt, wird die Rolle der Ausschüttungsbeschränkungen innerhalb des deutschen, englischen und US-amerikanischen Regelungsmodells analysiert. Im Rahmen einer ökonomischen Analyse wird der Versuch unternommen, aus einer vergleichenden Gegenüberstellung Kriterien für eine effektivere Ausgestaltung von Ausschüttungssperren und damit Anhaltspunkte für ein effizienteres Regelungsmodell abzuleiten.
About the Author: Thomas Aichberger hat an der Ludwig-Maximilians-Universität München Betriebswirtschaftslehre und Rechtswissenschaften studiert. Seit 2007 ist er als Rechtsanwalt in internationalen Großkanzleien auf dem Gebiet des Gesellschafts- und Steuerrechts tätig.


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Product Details
  • ISBN-13: 9783631639689
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 396
  • Series Title: Europaeische Hochschulschriften Recht
  • Sub Title: Eine Oekonomische Analyse Anhand Des Deutschen, Englischen Und Us-Amerikanischen Regelungsmodells
  • Width: 148 mm
  • ISBN-10: 3631639686
  • Publisher Date: 27 Jun 2013
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Weight: 5241 gr


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