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The thesis examines the German judicially developed concept of inside and outside basis in partnership taxation with special regard to the depreciation of assets. At the same time, the fundamentals of partnership taxation are reappraised and remeasured. The author develops his own standards for the...
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| Tác giả chính: | |
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| Định dạng: | Online |
| Ngôn ngữ: | Tiếng Đức |
| Được phát hành: |
Duncker & Humblot
2025
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| Những chủ đề: | |
| Truy cập trực tuyến: | https://directory.doabooks.org/handle/20.500.12854/166220 |
| Các nhãn: |
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| Tóm tắt: | The thesis examines the German judicially developed concept of inside and outside basis in partnership taxation with special regard to the depreciation of assets. At the same time, the fundamentals of partnership taxation are reappraised and remeasured. The author develops his own standards for the depreciation of assets in partnership taxation based on an appraisal of basic principles of constitutional law, provisions of simple law, and theories of case law. |
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