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Author:Buhl, H. U.
Eichinger, P.
Kienle, A.
Title:Vorteilhafte Immobilienfinanzierungen bei steuerbefreiten Körperschaften mit Hilfe von Teilamortisations-Leasingverträgen
Journal:Betriebswirtschaft
2001 : MAR-APR, VOL. 61:2, p. 189-203
Index terms:Financing
Leasing
Tax exemption
Language:ger
Abstract:Real estate investments of tax-exempt corporations are usually either equity - or debt-financed. In this paper is analyzed, whether suitable (non full pay out) leasing contracts between investors and tax-exempt corporations are better and enable the corporation to perform its tasks inspite of having less funds available.
SCIMA record nr: 220879
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