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Einkommensbesteuerung in der insolventen Personengesellschaft (Instant Digital Access Code Only)
- Edition : 1st, 2018
- Author(s) : Tina Kießling
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Einkommensbesteuerung in der insolventen Personengesellschaft (Instant Digital Access Code Only)
- ISBN: 9783631757345
- SKU: 260641V
- Format: VitalSource eBook/PDF
- Instant Access!
Diese Arbeit widmet sich einem Schnittstellenbereich aus Einkommensteuerrecht, Insolvenzrecht und Personengesellschaftsrecht. Um der Einkommensbesteuerung in der insolventen Personengesellschaft auf den Grund zu gehen, wendet sich die Verfasserin zunächst grundlegend Problemen aus den einzelnen Schnittstellen zu, bevor die daraus gewonnenen Erkenntnisse zusammengeführt werden. So ist es möglich, die wenigen Äußerungen in Rechtsprechung und Literatur zu dieser Thematik systematisch aufzubereiten und einen eigenen Lösungsvorschlag zur Auflösung der Problematik zu erarbeiten.