Steuerliche Gewinnverteilung bei Personengesellschaften : Eine vergleichende Analyse der Rechtsordnungen Deutschlands, der USA und des Vereinigten Königreichs
The German Income Tax Act simply states that partners must pay tax on their share of the partnerhip’s profits. The amount of this share is based on the profit distribution agreement under private law, which the partners are largely free to structure. In contrast, the U.S. tax code provides detailed...
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| Superior document: | Steuerwissenschaftliche Schriften Band 82 |
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| Year of Publication: | 2022 |
| Language: | German |
| Series: | Steuerwissenschaftliche Schriften
Band 82 |
| Physical Description: | 1 electronic resource (421 p.) |
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