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Steuersubjekte des ErbStG.

By Nicole Herrmann

Steuersubjekte des ErbStG. Law

Steuersubjekte des ErbStG.

By Nicole Herrmann

0 - Default Title
Description
»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.
Product details
Binding:
Paperback
Edition:
1
Number of Pages:
422
Release Date:
2023-06-28
Publication Date:
2023-06-28
Publisher:
Duncker & Humblot GmbH
Languages:
Original: German
ISBN10:
342818839X
ISBN13:
9783428188390
GPSR Manufacturer Reference:
[email protected]
Weight:
628 g
Height:
156 cm
Width:
231 cm
Thickness:
23 cm
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