Verlustverrechnung bei Personengesellschaften und anderen transparent besteuerten Gesellschaftsformen Eine rechtsvergleichende Analyse zwischen Deutschland, Frankreich und den USA
The thesis deals with the fundamental tax policy question on the "correct" treatment of losses in partnerships and other tax-transparent entities. It is based on a legal comparison with countries in which the borderline between transparent and non-transparent taxation is drawn differently...
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Glavni autor: | |
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Format: | Elektronički Poglavlje knjige |
Izdano: |
Baden-Baden
Nomos Verlagsgesellschaft mbH & Co. KG
2022
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Serija: | Steuerwissenschaftliche Schriften
Band 83 |
Teme: | |
Online pristup: | DOAB: download the publication DOAB: description of the publication |
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Internet
DOAB: download the publicationDOAB: description of the publication
3rd Floor Main Library
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Primjerak 1 | Dostupno |