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[null,"1.","Record Nr.",null,"UNINA9910734372803321"]
[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 / / Caroline Glenk"]
[null,null,"Pubbl/distr/stampa",null,"Baden-Baden, Germany : , : Nomos Verlagsgesellschaft mbH & Co. KG, , 2022"]
[null,null,"ISBN",null,"9783748938224"]
[null,null,"Descrizione fisica",null,"1 Online Ressource"]
[null,null,"Collana",null,"Steuerwissenschaftliche Schriften ; Band 83"]
[null,null,"Disciplina",null,"340.2"]
[null,null,"Soggetti",null,"Limited partnership"]
[{"$nulls":4},"Comparative law"]
[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. 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."]