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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.
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200 1 $aEducazione linguistica e fantasia$eGianni Rodari e la lingua italiana$eAtti del convegno di Omegna, 3 ottobre 2020$fa cura di Simone Fornara e Silvana Loiero
210   $aFirenze$cCesati$d2022
215   $a147 p.$cill.$d21 cm
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950   $aSIBA - SISTEMA BIBLIOTECARIO DI ATENEO$dSI ITA       2024                                019                 $eSI    51107    5        019                 
951   $aSIBA - SISTEMA BIBLIOTECARIO DI ATENEO$bSI2024330       1J                   20240417Bolla n. 102 del 12.4.2024.                                                     
996   $aEducazione linguistica e fantasia$92968900
997   $aUNIOR