Der Betriebsbegriff im Ertragsteuerrecht

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.