LEADER 02063nam  2200397   450 
001 9910734372803321
005 20230715064627.0
010   $a9783748938224
035   $a(CKB)5590000001022353
035   $a(NjHacI)995590000001022353
035   $a(EXLCZ)995590000001022353
100   $a20230715d2022      uy             0
101 0 $ager
135   $aur|||||||||||
181   $ctxt$2rdacontent
182   $cc$2rdamedia
183   $acr$2rdacarrier
200 10$aVerlustverrechnung bei Personengesellschaften und anderen transparent besteuerten Gesellschaftsformen $eeine rechtsvergleichende Analyse zwischen Deutschland, Frankreich und den USA /$fCaroline Glenk
210  1$aBaden-Baden, Germany :$cNomos Verlagsgesellschaft mbH & Co. KG,$d2022.
215   $a1 Online Ressource
225 1 $aSteuerwissenschaftliche Schriften$vBand 83
311   $a3-7560-0499-6 
330   $aThe thesis deals with the fundamental tax policy question on the "correct" treatment of losses in partnerships and other tax-transparent entities. It is based on a legal comparison with countries in which the borderline between transparent and non-transparent taxation is drawn differently than in Germany (despite similar principles of company law) and in some cases very far-reaching option rights exist. The book deals in a differentiated manner with the "tech-niques" of dealing with corporate losses in corporations and partnerships as well as with the possibilities of an option for the non-transparent or transparent taxation, and culminates in a legislative proposal.
410  0$aSteuerwissenschaftliche Schriften ;$vBand 83.
606   $aLimited partnership
606   $aComparative law
615  0$aLimited partnership.
615  0$aComparative law.
676   $a340.2
700   $aGlenk$b Caroline$01307825
801  0$bNjHacI
801  1$bNjHacl
906   $aBOOK
912   $a9910734372803321
996   $aVerlustverrechnung bei Personengesellschaften und anderen transparent besteuerten Gesellschaftsformen$93029039
997   $aUNINA