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Freigebige Zuwendungen an Personengesellschaften
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The study examines donations to partnerships under the principles of corporate law, income tax law, accounting law and balance sheet tax law. For this purpose, it analyzes the tax subject and the o...
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30 April 2023
The study examines donations to partnerships under the principles of corporate law, income tax law, accounting law and balance sheet tax law. For this purpose, it analyzes the tax subject and the object of the donation in general and donations by partners, sister partnerships and third parties as well as the subjective nature of the donation in particular.
Price: £120.00
Pages: 670
Publisher: Mohr Siebeck
Imprint: Mohr Siebeck
Publication Date:
30 April 2023
ISBN: 9783161619465
Format: Paperback
BISACs:
LAW / Administrative Law & Regulatory Practice, LAW / Commercial / General, Law, Company, commercial and competition law: general, Financial law: general, Taxation and duties law