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Record Nr. |
UNISA996540320603316 |
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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 / / Caroline Glenk |
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Pubbl/distr/stampa |
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Baden-Baden, Germany : , : Nomos Verlagsgesellschaft mbH & Co. KG, , 2022 |
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ISBN |
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Descrizione fisica |
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Collana |
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Steuerwissenschaftliche Schriften ; Band 83 |
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Disciplina |
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Soggetti |
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Limited partnership |
Comparative law |
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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. |
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