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 Gesellschaftsformen3029039UNISA