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[null,"1.","Record Nr.",null,"UNINA9910712001003321"]
[null,null,"Autore",null,"Wells J. V. B."]
[null,null,"Titolo",null,"Surface water supply of the United States, 1956 . Part 5 Hudson Bay and upper Mississippi River basins / / by J.V.B. Wells"]
[null,null,"Pubbl/distr/stampa",null,"[Washington, D.C.] : , : United States Department of the Interior, Geological Survey, , 1958"]
[null,null,"Descrizione fisica",null,"1 online resource (xii, 575 pages) : illustrations, map"]
[null,null,"Collana",null,"Geological Survey water-supply paper ; ; 1438"]
[null,null,"Soggetti",null,"Water-supply - Mississippi River Watershed"]
[{"$nulls":4},"Water quality - Hudson Bay"]
[{"$nulls":4},"Water quality - Mississippi River Watershed"]
[{"$nulls":4},"Water quality"]
[{"$nulls":4},"Water-supply"]
[{"$nulls":4},"Hudson Bay"]
[{"$nulls":4},"Mississippi River Watershed"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","\"Prepared in cooperation with the States of Illinois, Indiana, Iowa, Minnesota, Missouri, North Dakota, and Wisconsin, and with other agencies.\""]
[{"$nulls":4},"Includes index."]
[null,"2.","Record Nr.",null,"UNINA9910640000803321"]
[null,null,"Autore",null,"Glenk Caroline"]
[null,null,"Titolo",null,"Verlustverrechnung bei Personengesellschaften und anderen transparent besteuerten Gesellschaftsformen : Eine rechtsvergleichende Analyse zwischen Deutschland, Frankreich und den USA"]
[null,null,"Pubbl/distr/stampa",null,"Baden-Baden, : Nomos Verlagsgesellschaft mbH & Co. KG, 2022"]
[null,null,"Descrizione fisica",null,"1 electronic resource (475 p.)"]
[null,null,"Collana",null,"Steuerwissenschaftliche Schriften ; Band 83"]
[null,null,"Soggetti",null,"LNU"]
[null,null,"Lingua di pubblicazione",null,"Tedesco"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Sommario/riassunto","The thesis deals with the fundamental tax policy question on the \"correct\" treatment of losses in partnerships and other tax-transparent entities.\n\nIt is based on a legal comparison with countries in which the borderline between transparent and non-transparent taxation is drawn differently than in Germany (despite similar principles of company law) and in some cases very far-reaching option rights exist. The book deals in a differentiated manner with the \"tech-niques\" of dealing with corporate losses in corporations and partnerships as well as with the possibilities of an option for the non-transparent or transparent taxation, and culminates in a legislative proposal."]
[{"$nulls":4},"Das Buch behandelt die steuerrechtspolitische Grundfrage nach der „richtigen“ Behandlung von Verlusten in Personengesellschaften und anderen transparent besteuerten Gesellschaftsformen.\n\nAls Basis dient ein Rechtsvergleich mit Ländern, in denen die Grenzlinie zwischen transparenter und intransparenter Besteuerung (trotz ähnlicher gesellschaftsrechtlicher Grundlagen) anders als in Deutschland gezogen wird und teils sehr weitreichende Optionsrechte bestehen. Das Buch setzt sich mit den „Techniken“ des Umgangs mit Unternehmensverlusten bei Kapital- und Personengesellschaften ebenso differenziert auseinander wie mit den Möglichkeiten einer Option für das Trennungsprinzip oder eine transparente Besteuerung "]
[{"$nulls":4},"und mündet in einen Gesetzesvorschlag."]