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Nemecký jazyk
Steuersubjekte des ErbStG.
Autor: Nicole Herrmann
»Taxable Entities under the German Inheritance and Gift Tax Act. Partnerships between Transparency and Separation«: The German Inheritance and Gift Tax Act does not explicitly define the entities to be taxed. For partnerships, case law has fluctuated between... Viac o knihe
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99.44 €
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O knihe
»Taxable Entities under the German Inheritance and Gift Tax Act. Partnerships between Transparency and Separation«: The German Inheritance and Gift Tax Act does not explicitly define the entities to be taxed. For partnerships, case law has fluctuated between the partnerships themselves and their partners. In this context, the relationship between civil law and tax law as well as the partnerships having legal capacity is of particular importance. The thesis tackles these aspects and develops a tax-autonomous approach, according to which partnerships are transparent with their partners as the taxable entities.
- Vydavateľstvo: Duncker & Humblot GmbH
- Rok vydania: 2023
- Formát: Paperback
- Rozmer: 231 x 156 mm
- Jazyk: Nemecký jazyk
- ISBN: 9783428188390
Anglický jazyk 
