02063nam 2200397 450 991073437280332120230715064627.09783748938224(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 Caroline1307825NjHacINjHaclBOOK9910734372803321Verlustverrechnung bei Personengesellschaften und anderen transparent besteuerten Gesellschaftsformen3029039UNINA02335nam 2200409Ia 450 99638977240331620221108020230.0(CKB)4940000000095456(EEBO)2240861166(OCoLC)ocm80922966e(OCoLC)80922966(EXLCZ)99494000000009545620070131d1690 uy 0engurbn||||a|bb|The pretended antidote proved poyson: or, The true principles of the Christian & Protestant religion defended, and the four counterfit defenders thereof detected and discovered;[electronic resource] the names of which are James Allen, Joshua Moodey, Samuell Willard and Cotten Mather, who call themselves ministers of the Gospel in Boston, in their pretended answer to my book called, The Presbyterian & independent visible churches in New-England, and elsewhere brought to the test, &c. and G.K. cleared not to be guilty of any calumnies against these called teachers of New-England, &c. /by George Keith. ; With an appendix by John Delavall by way of animadversion on some passages in a discourse of Cotton Mathers before the general court of Massachusets, the 28th of the third moneth, 1690Philadelphia, Printed by Will. Bradford1690[2], 224 pImperfect: tightly bound with some loss of text.Reproduction of original in the Boston Public Library.eebo-0015ChristianityNew EnglandEarly works to 1800Presbyterian ChurchControversial worksEarly works to 1800Congregational churchesControversial worksEarly works to 1800Society of FriendsDoctrinesEarly works to 1800ChristianityPresbyterian ChurchControversial worksCongregational churchesControversial worksSociety of FriendsDoctrinesKeith George1639?-1716.1000958Delavall Johnd. 1693.1011739UMIUMIBOOK996389772403316The pretended antidote proved poyson: or, The true principles of the Christian & Protestant religion defended, and the four counterfit defenders thereof detected and discovered2413649UNISA