search query: @indexterm Management buy-outs / total: 202
reference: 114 / 202
| Author: | Dirrigl, H. |
| Title: | Steueroptimale Entgeltvereinbarungen bei Erwerb und Veraeusserung einer Unternehmung = Tax-optimal sales agreement for take-overs and buy-outs |
| Journal: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1989 : FEB, VOL. 41:2, p.114-136 |
| Index terms: | CORPORATION TAX MANAGEMENT BUY-OUTS ENTERPRISE GAME THEORY |
| Language: | ger |
| Abstract: | The article discusses enterprise take-overs and buy-outs and their optimization with regard to taxes, by means of deferred payments. For such purpose the annuity equivalent to a cash payment is determined. It is demonstrated that tax-optimal sales agreements are possible, which, in consideration of seller and buyer, are not based on a "zero-sum game". An agreement about the amount of interest rates taken into account for taxing purposes can be regarded as a basing and be made advantageous for both partners. |
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