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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| Autor principal: | |
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| Formato: | Electrónico Capítulo de libro |
| Publicado: |
Baden-Baden
Nomos Verlagsgesellschaft mbH & Co. KG
2022
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| Colección: | Steuerwissenschaftliche Schriften
Band 83 |
| Materias: | |
| Acceso en línea: | DOAB: download the publication DOAB: description of the publication |
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