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Verrechnungspreisermittlung auf Basis kapitalmarktbezogener Kalkulationszinssaetze: Methodik, Kapitalkostenmodelle und deren Eignung fuer Zwecke des steuerlichen Fremdvergleichs
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Barnes and Noble
Verrechnungspreisermittlung auf Basis kapitalmarktbezogener Kalkulationszinssaetze: Methodik, Kapitalkostenmodelle und deren Eignung fuer Zwecke des steuerlichen Fremdvergleichs
Current price: $92.65
Barnes and Noble
Verrechnungspreisermittlung auf Basis kapitalmarktbezogener Kalkulationszinssaetze: Methodik, Kapitalkostenmodelle und deren Eignung fuer Zwecke des steuerlichen Fremdvergleichs
Current price: $92.65
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Nach dem hypothetischen Fremdvergleich sind Verrechnungspreise mittels funktions- und risikoadäquater Kalkulationszinssätze zu ermitteln. Der Autor leitet zunächst die Methodik für laufende und aperiodische Geschäftsvorfälle her. Sodann stellt er Modelle zur Ableitung von Kalkulationszinssätzen aus Kapitalmarktdaten vor und beurteilt ihre Eignung.
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Barnes & Noble does business -- big business -- by the book. As the #1 bookseller in the US, it operates about 720 Barnes & Noble superstores (selling books, music, movies, and gifts) throughout all 50 US states and Washington, DC. The stores are typically 10,000 to 60,000 sq. ft. and stock between 60,000 and 200,000 book titles. Many of its locations contain Starbucks cafes, as well as music departments that carry more than 30,000 titles.
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