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...
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| Superior document: | Steuerwissenschaftliche Schriften Band 83 |
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| Year of Publication: | 2022 |
| Language: | German |
| Series: | Steuerwissenschaftliche Schriften
Band 83 |
| Physical Description: | 1 electronic resource (475 p.) |
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Electronic
| DOAB Directory of Open Access Books | Available |