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1. |
Record Nr. |
UNISA996395348003316 |
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Titolo |
A letter from Chester of the 29th of July [[electronic resource] ] : Giving an account of the state of Londonderry and Iniskilling and of the defeat the men of Iniskilling have lately given the Irish . |
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Pubbl/distr/stampa |
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London, : Printed for John Amery, at the Peacock in Fleet-Street and are to be sold by Randal Taylor, near Stationer's Hall, 1689 |
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Descrizione fisica |
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Soggetti |
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Broadsides17th century.England |
Ireland History War of 1689-1691 Early works to 1800 |
Londonderry (Northern Ireland : County) History Early works to 1800 |
Enniskillen (Northern Ireland) History Early works to 1800 |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Caption title. |
Imprint taken from colophon. |
Reproduction of original in: Beinecke Rare Book and Manuscript Library. |
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Sommario/riassunto |
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2. |
Record Nr. |
UNINA9910640000803321 |
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Autore |
Glenk Caroline |
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Titolo |
Verlustverrechnung bei Personengesellschaften und anderen transparent besteuerten Gesellschaftsformen : Eine rechtsvergleichende Analyse zwischen Deutschland, Frankreich und den USA |
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Pubbl/distr/stampa |
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Baden-Baden, : Nomos Verlagsgesellschaft mbH & Co. KG, 2022 |
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Descrizione fisica |
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1 electronic resource (475 p.) |
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Collana |
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Steuerwissenschaftliche Schriften ; Band 83 |
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Soggetti |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Sommario/riassunto |
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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. |
Das Buch behandelt die steuerrechtspolitische Grundfrage nach der „richtigen“ Behandlung von Verlusten in Personengesellschaften und anderen transparent besteuerten Gesellschaftsformen.
Als Basis dient ein Rechtsvergleich mit Ländern, in denen die Grenzlinie zwischen transparenter und intransparenter Besteuerung (trotz ähnlicher gesellschaftsrechtlicher Grundlagen) anders als in Deutschland gezogen wird und teils sehr weitreichende Optionsrechte bestehen. Das Buch setzt sich mit den „Techniken“ des Umgangs mit Unternehmensverlusten bei Kapital- und Personengesellschaften |
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ebenso differenziert auseinander wie mit den Möglichkeiten einer Option für das Trennungsprinzip oder eine transparente Besteuerung und mündet in einen Gesetzesvorschlag. |
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3. |
Record Nr. |
UNIPARTHENOPE000038481 |
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Autore |
Lenzi, Raffaele |
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Titolo |
Fondo patrimoniale / Raffaele Lenzi |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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