haku: @author Swoboda, P. / yhteensä: 14
viite: 9 / 14
| Tekijä: | Swoboda, P. |
| Otsikko: | Der Einfluss des Halbsatzverfahrens auf die Zusammenstellung optimaler Portefeuilles und auf die Unternehmensfinanzierung. |
| Lehti: | Journal für Betriebswirtschaft
1986 : VOL. 36:5, p. 217-232 |
| Asiasana: | CORPORATION TAX CORPORATE FINANCE PORTFOLIO MANAGEMENT |
| Kieli: | ger |
| Tiivistelmä: | Since 1986 in Austria the Half-Rate-Procedure is to be applied in the taxation of incomes on shares in public companies. These enterprises pay half of the corporation income tax rate and the beneficiary pays half of the average income tax rate. The outcome of this practice is studied with regard to shaping of investment portfolios and to seeking the most favorable capital structure in order to minimize the tax level of undertakings and investors. Comprehensive patterns of optimal investment structure are given within the framework of the taxation system for capitals from various sources. |
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