Cross-Border-Leasing. Ein neuer Ansatz zur Stadionfinanzierung?
After a long period of stagnation many sport stadiums have been built during the last years across Germany and other are still under construction or reconstruction. This boom was induced by the application for the FIFA Football World Championship 2006 (which was won, at the end) and seemed necessary, given the obsolete stadium infrastructure of German clubs. While in the past stadiums were wholly financed by public expenditure, current financial difficulties of the German government and especially of the municipalities, joint with the changes of the legal form of German football clubs, make it necessary and possible to search for alternative financing forms. This paper analyzes Cross-Border-Leasings between Germany and the U.S. as such an innovative form and tests its suitability for financing stadium building projects.
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