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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.
Price: £97.50
Pages: 543
Publisher: Mohr Siebeck
Imprint: Mohr Siebeck
Series: Veroffentlichungen zum Steuerrecht
Publication Date:
11 October 2024
ISBN: 9783161634574
Format: Paperback
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