Leasing, Steuern und Intermediäre

Gerhard Satzger
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Gerhard Satzger: Universität Augsburg

Schmalenbach Journal of Business Research, 1999, vol. 51, issue 4, 325-349

Abstract: Summary Leasing companies are acting as intermediaries between manufacturers of investment goods and their customers. The article tries to explain their existence based on fiscal and financial reasons and develops design patterns in particular for crossborder transactions that will increasingly be vital to the competitiveness of suppliers in global markets. In contrast to widespread beliefs in business practice, it can be shown, e. g., that the deployment of financial intermediaries in high-tax countries or the use of leasing contracts without a financing function may be advisable.

Date: 1999
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DOI: 10.1007/BF03371569

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