Der Mitunternehmeranteil an der Personengesellschaft im Ertragsteuerrecht
Nomos, 1. Edition 2021, 443 Pages
The product is part of the series
Schriften zum Steuer-, Rechnungs- und Prüfungswesen
Description
Current income tax law does not consider a partner's share in a partnership as an individual asset, but rather as co-ownership of the partnership's assets. The partnership is therefore seen as an aggregate of individual partners. This approach is no longer in line with recent developments in corporate law as the partnership itself is now considered to be the owner of its assets.
This PhD thesis points out the shortcomings of the current approach before presenting alternatives based on the unity of the partnership.
This PhD thesis points out the shortcomings of the current approach before presenting alternatives based on the unity of the partnership.
Bibliographical data
| Edition | 1 |
|---|---|
| ISBN | 978-3-8487-8005-1 |
| Publication Date | Apr 1, 2021 |
| Year of Publication | 2021 |
| Publisher | Nomos |
| Format | Softcover |
| Language | deutsch |
| Pages | 443 |
| Medium | Book |
| Product Type | Scientific literature |
Additional material
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