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Abkommensberechtigung von Personengesellschaften (German Edition)

Daniel Hartmann




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 |  2015-12-03 |  2015-12-03 | File type: PDF

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Bachelorarbeit aus dem Jahr 2015 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Friedrich-Alexander-Universität Erlangen-Nürnberg, Sprache: Deutsch, Abstract: Personengesellschaften stehen im deutschen Steuerrecht im Rahmen des Transparenzprinzips im Spannungsfeld zwischen Einheits- und Trennungsprinzip. Auch im internationalen Kontext nehmen sie hinsichtlich ihrer unterschiedlichen zivilrechtlichen und steuerrechtlichen Behandlung eine ...

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