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Informationswirkungen steuerlicher Vorteile auf die Grenzpreisbildung – Eine Analyse am Beispiel grenzüberschreitender Unternehmenserwerbe

  • Harald JansenEmail author
  • Maximilian Fleischer
  • Thi Kieu Oanh Noack
Chapter

Zusammenfassung

Neben Unternehmensneugründungen umfasst ein Großteil der grenzüberschreitenden Direktinvestitionen (FDI) Unternehmenserwerbe. Mit Greenfield-Investitionen wird zumeist das Ziel verfolgt, mögliche Vorteile hinsichtlich der Ressourcenausstattung oder der Kostenstrukturen an einem neuen Standort zu nutzen. Demgegenüber stehen bei M&A-Transaktionen die Wirkungen einer Veränderung der Eigentümerstruktur, die mit dem neuen Engagement des international tätigen Unternehmens verbunden sind, im Vordergrund.

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Copyright information

© Springer Fachmedien Wiesbaden GmbH, ein Teil von Springer Nature 2019

Authors and Affiliations

  • Harald Jansen
    • 1
    Email author
  • Maximilian Fleischer
    • 1
  • Thi Kieu Oanh Noack
    • 1
  1. 1.Universität JenaJenaDeutschland

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