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Sven Leber
Der Betriebsbegriff im Ertragsteuerrecht
Eine vergleichende Untersuchung zur Bestimmung eines einheitlichen und rechtsformneutralen Betriebsbegriffs unter Einbeziehung vergleichbarer wirtschaftsrechtlicher Teilrechtsordnungen
[The Term »Business« in Income Tax Law. Determining a Uniform and Legal Form-Neutral Concept of Business Using Commercial Law Subsystems as a Comparison.]
2024. XVI, 527 pages. Published in German.
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Although the term »business« is used in numerous ways in income, corporate and trade tax law, a fundamental, standard definition is still lacking. In his study, Sven Leber gets to grips with overarching tax law principles and legal history to develop the concept of a business as an overall income tax phenomenon, looking at how it is defined in other areas of law by way of comparison.