Ertragsteuerliche Subjektfähigkeit von Vermögensmassen und Zweckvermögen
Nomos, 1. Edition 2023, 341 Pages
The product is part of the series
Recht der Steuern und der öffentlichen Finanzordnung – Tax Law and Public Finance
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
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 |
Additional material
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