Verlustverrechnung bei Personengesellschaften und anderen transparent besteuerten Gesellschaftsformen
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 than in...
Guardat en:
| Autor principal: | |
|---|---|
| Format: | Online |
| Idioma: | alemany |
| Publicat: |
Nomos Verlagsgesellschaft mbH & Co. KG
2023
|
| Matèries: | |
| Accés en línia: | https://directory.doabooks.org/handle/20.500.12854/95766 |
| Etiquetes: |
Sense etiquetes, Sigues el primer a etiquetar aquest registre!
|
| Sumari: | 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 than in Germany (despite similar principles of company law) and in some cases very far-reaching option rights exist. The book deals in a differentiated manner with the "tech-niques" of dealing with corporate losses in corporations and partnerships as well as with the possibilities of an option for the non-transparent or transparent taxation, and culminates in a legislative proposal. |
|---|