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...
Saved in:
| Main Author: | |
|---|---|
| Format: | Electronic Book Chapter |
| Published: |
Baden-Baden
Nomos Verlagsgesellschaft mbH & Co. KG
2022
|
| Series: | Steuerwissenschaftliche Schriften
Band 83 |
| Subjects: | |
| Online Access: | DOAB: download the publication DOAB: description of the publication |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|