Sebastian Plesdonat
Korrespondenz im Steuerrecht
Beschreibung einer Gesetzgebungstechnik und steuertheoretische Untersuchung der Besteuerung von Kapitalgesellschaften und deren Anteilseignern
[Correspondence in Tax Law. A Description of a Legislative Technique and Tax-Theoretical Analysis of the Taxation of Corporations and their Shareholders.]
2024. 416 pages. Summary
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Summary
The concept of correspondence is not predetermined by law. Sebastian Plesdonat shows why it can be meaningfully described as a legislative technique and how - in terms of tax theory - the taxation of corporations and shareholders can and should be brought together with its help and through consideration of economic principles.