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Unternehmensteuerreform 2008 und ihre Konsequenzen

Unternehmensteuerreform 2008 und ihre Konsequenzen


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About the Book

In dieser Studie werden maßgebliche Punkte des Reformpaketes zur Unternehmensbesteuerung 2008 vorgestellt und beurteilt. Vordergründiges Ziel ist die die Wirkungsweise auf die verschiedenen Rechtsformen. Nachdem die Auswirkungen der letzten großen Steuerreform des Jahres 2000 kurz aufgezeigt werden, erfolgt eine Einordnung der zeitlichen Entstehung der Unternehmensteuerreform 2008. Grundintentionen, die zu Beginn des Gesetzgebungsverfahrens seitens der Regierung festgelegt wurden, werden aufgeführt um am Ende der Studie einen Abgleich hinsichtlich der Zielerreichung vornehmen zu können. Die Studie beinhaltet die wichtigen Änderungen, die Personengesellschaften betreffen. Der Schwerpunkt der Betrachtung liegt hierbei auf der völlig neuen Thesaurierungsbegünstigung. Außerdem beschäftigt sie sich mit den maßgeblichen Reformpunkten, die auf Kapitalgesellschaften zukommen werden. Im Mittelpunkt stehen die Gesellschafterebene und die Darstellung der Fremdfinanzierung über Gesellschafterdarlehen. Die wichtigsten Gegenfinanzierungsmaßnahmen werden vorgestellt und eingehend die Zinsschranke und deren Wirkungsweise erläutert. Im abschließenden Teil erfolgt eine Zusammenfassung wichtiger Erkenntnisse. Weiterhin wird ein Abgleich hinsichtlich ursprünglicher Zielvorstellungen der Regierung und deren Umsetzbarkeit in die Praxis vorgenommen.
About the Author: Barbara Schlickenrieder, Diplom-Betriebswirtin (FH), Studium der Betriebswirtschaftslehre mit dem Fachbereich Bankmanagement an der Fachhochschule Kaiserslautern, Standort Zweibrücken. Abschluss im Mai 2008 als Diplom-Betriebswirtin (FH). Derzeit tätig als Firmenkundenberaterin in einer Genossenschaftsbank in Oberbayern. Im November 2008 wird die Autorin in den Bereich der Bankenprüfung wechseln.


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Product Details
  • ISBN-13: 9783836668187
  • Publisher: Diplomica Verlag Gmbh
  • Publisher Imprint: Diplomica Verlag Gmbh
  • Height: 210 mm
  • No of Pages: 96
  • Series Title: German
  • Sub Title: Betrachtung Und Darlegung Der Wirkungsweise Auf Personen- Und Kapitalgesellschaften
  • Width: 148 mm
  • ISBN-10: 3836668181
  • Publisher Date: 22 Jan 2009
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Weight: 177 gr


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Unternehmensteuerreform 2008 und ihre Konsequenzen
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