Germany’s Partnership Tax Regime: A Response to U.S. Check-the-Box Regs?

You can’t blame everything on the Romans. Eventhough they introduced the legal framework ofpartnerships and corporations in Germany and farbeyond, the reason why the taxation of partnershipsis so complex is not their fault. Put simply, onceindividuals with different characteristics are taxedbased on their business activities and only on asingle level, the complexity begins.[...]

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Year of publication:	2007-08-01
Authors:	Kessler, Wolfgang ; Eicke, Rolf
Institutions:	Universität <Freiburg, Breisgau> / Lehrstuhl für Betriebswirtschaftliche Steuerlehre
Subject:	Steuer \| Rechtssystem \| Partnerschaft \| Gesetzgebung \| tax law \| Gerichtsbezirk \| tax jurisdictions

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Extent:	1714176 bytes 6 p. application/pdf
Series:	Albert-Ludwigs-Universität Freiburg - Lehrstuhl für Betriebswirtschaftliche Steuerlehre - publications TAX NOTES INTERNATIONAL Volume 47, Number 6, p. 587
Type of publication:	Book / Working Paper
Language:	English
Classification:	Bookkeeping and balancing of an account ; Corporate tax policy ; Individual Working Papers, Preprints ; Germany. General Resources
Source:	USB Cologne (business full texts)

Persistent link: https://www.econbiz.de/10009248972