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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. |
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