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...

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Bibliographic Details

Main Author:	Glenk, Caroline
Format:	Online
Language:	German
Published:	Nomos Verlagsgesellschaft mbH & Co. KG 2023
Subjects:	Gesellschaftsrecht, Kommanditgesellschaft, Personengesellschaftsrecht, Rechtsvergleichung, Trennungsprinzip, § 15a EStG, Personengesellschaft, Steuerrecht, Optionsrecht, Rechtsvergleich, transparente Besteuerung, Verlustverrechnung LNU
Online Access:	https://directory.doabooks.org/handle/20.500.12854/95766
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