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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Bibliografski detalji
Glavni autor: Glenk, Caroline (auth)
Format: Elektronički Poglavlje knjige
Izdano: Baden-Baden Nomos Verlagsgesellschaft mbH & Co. KG 2022
Serija:Steuerwissenschaftliche Schriften Band 83
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