search query: @indexterm LEASING / total: 316
reference: 42 / 316
| Author: | Satzger, G. Buhl, H. U. |
| Title: | Die Nutzung selbst erstellter Investitionsgüter in ausgegliederten Unternehmungsteilen. Eine finanz- wirtschaftliche Analyse |
| Journal: | Zeitschrift für Betriebswirtschaft
1997 : VOL.67:10, p. 1005-1025 |
| Index terms: | INVESTMENT PLANNING CAPITAL INVESTMENT LEASING COMPANY TAXATION |
| Language: | ger |
| Abstract: | The ever more rapid introduction of innovations as well as the growing complexity of new technologies increasingly make customers buy the "usage" of capital goods rather than the goods themselves. Manufacturers who react to this development by establishing affiliates dedicated to this new field of business frequently suffer tax-induced financial drawbacks. In this paper, we use a financial model to develop decision criteria that provide a well-founded contribution to decisions on the (national or international) company structure. |
SCIMA