Der Verlustrücktrag in der Einkommen-, Körperschaft- und Gewerbesteuer.
102,70 €
Nur noch 3 lieferbar
Versand per:
Produktbeschreibung
»The Loss Carryback in Income Tax, Corporate Income Tax and Trade Tax-System, Constitutional Classification and Reform Proposal«: The thesis addresses the question whether the loss carryback is to be classified as a tax subsidy at the disposition of the law-maker or whether requirements of the constitutional law have to be taken into consideration in the process of its design. It is shown that restrictions on the loss carryback - also in trade tax - require justification regarding the laws of equality and civil liberty. On the basis of the constitutional framework that has been developed, a reform proposal is made, which includes the trade tax.
Bewertungen
Schreiben Sie als erster eine Rezension
Ihre Meinung interessiert uns – und hilft anderen Kunden bei der Auswahl.