Ruben Martini
Der persönliche Körperschaftsteuertatbestand
Eine rechtsvergleichend-historische Analyse der Bestimmung von eigenständig steuerpflichtigen Personenvereinigungen
[The Personal Scope of Corporate Income Tax. A Comparative-Historical Analysis of Determining Tax Opaque Associations.]
2016. 484 pages. unrevised e-book edition 2023; original edition 2016. including VAT
- eBook PDF
- available
- 978-3-16-162896-2
Price for libraries
from €278.00
from €278.00
including VAT
For further information and orders, please contact our sales team.
Separate terms and conditions apply for subscriptions to the series. For further information, please also contact our sales department.
Summary
Authors/Editors
Reviews
Summary
To what extent should the classification as a corporation according to private law principles be incorporated in tax legislation? This is the key question which needs to be answered determining the personal scope of corporate income tax. Ruben Martini analyses the functional interaction between both sources of law by way of a numerical comparative methodology.