Verlustverrechnung bei Personengesellschaften und anderen transparent besteuerten Gesellschaftsformen : eine rechtsvergleichende Analyse zwischen Deutschland, Frankreich und den USA / / Caroline Glenk
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| Autore: |
Glenk Caroline
|
| Titolo: |
Verlustverrechnung bei Personengesellschaften und anderen transparent besteuerten Gesellschaftsformen : eine rechtsvergleichende Analyse zwischen Deutschland, Frankreich und den USA / / Caroline Glenk
|
| Pubblicazione: | Baden-Baden, Germany : , : Nomos Verlagsgesellschaft mbH & Co. KG, , 2022 |
| Descrizione fisica: | 1 Online Ressource |
| Disciplina: | 340.2 |
| Soggetto topico: | Limited partnership |
| Comparative law | |
| 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. |
| Titolo autorizzato: | Verlustverrechnung bei Personengesellschaften und anderen transparent besteuerten Gesellschaftsformen |
| ISBN: | 9783748938224 |
| Formato: | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione: | Tedesco |
| Record Nr.: | 996540320603316 |
| Lo trovi qui: | Univ. di Salerno |
| Opac: | Controlla la disponibilità qui |
Serie:
Steuerwissenschaftliche Schriften ; ; Band 83.