02061nam 2200397 450 99654032060331620230715064627.09783748938224(CKB)5590000001022353(NjHacI)995590000001022353(EXLCZ)99559000000102235320230715d2022 uy 0gerur|||||||||||txtrdacontentcrdamediacrrdacarrierVerlustverrechnung bei Personengesellschaften und anderen transparent besteuerten Gesellschaftsformen eine rechtsvergleichende Analyse zwischen Deutschland, Frankreich und den USA /Caroline GlenkBaden-Baden, Germany :Nomos Verlagsgesellschaft mbH & Co. KG,2022.1 Online RessourceSteuerwissenschaftliche SchriftenBand 833-7560-0499-6 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.Steuerwissenschaftliche Schriften ;Band 83.Limited partnershipComparative lawLimited partnership.Comparative law.340.2Glenk Caroline1307825NjHacINjHaclBOOK996540320603316Verlustverrechnung bei Personengesellschaften und anderen transparent besteuerten Gesellschaftsformen3029039UNISA01298nam0 22003013i 450 PA1001844920231121125602.0IT79883 20190920d1977 ||||0itac50 baitaitz01i xxxe z01n˜La œpolitica mediceo-fiorentina nella congiura dei baroni napoletani contro Ferrante d'Aragona, 1485-1492documenti ineditiErnesto PontieriNapoli[Societa napoletana di storia patria]1977444 p.25 cmEstratto da: Archivio storico per le Province napoletaneRegno di Napoli <1266-1815>Storia1485-1487FIRRMLC311706I945.706Storia. Italia meridionale. 1442-151622Pontieri, ErnestoRAVV017769070319489ITIT-0120190920IT-FR0017 Biblioteca umanistica Giorgio ApreaFR0017 NPA10018449Biblioteca umanistica Giorgio Aprea 52DGA S 19 52SBA0000253705 VMB RS A 2019092020190920 52Politica mediceo-fiorentina nella congiura dei baroni napoletani contro Ferrante d'Aragona, 1485-14923612274UNICAS