Ertragsteuerliche Subjektfähigkeit von Vermögensmassen und Zweckvermögen

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Description
This dissertation elaborates the conceptual content of asset pools as independent tax subjects. It develops a new formula to define taxable asset pools and applies it to German legal constructions and to the English Private Express Trust. This new formula is based on a modified definition of economic ownership. The modification is necessary as economic ownership itself does not ensure permanent exclusion of all other parties. By using economic ownership as foundation to define taxable asset pools, this new approach utilises a well-contoured legal concept to allocate economic capacity according to the ability-to-pay principle.
Bibliographical data
Bibliographical data
Edition 1
ISBN 978-3-7560-0516-1
Publication Date Dec 23, 2022
Year of Publication 2022
Publisher Nomos
Format Softcover
Language deutsch
Pages 341
Copyright Year 2023
Medium Book
Product Type Scientific literature
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