Steuerliche Gewinnverteilung bei Personengesellschaften

The German Income Tax Act simply states that partners must pay tax on their share of the partnerhip’s profits. The amount of this share is based on the profit distribution agreement under private law, which the partners are largely free to structure. In contrast, the U.S. tax code provides detailed...

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Bibliographic Details

Main Author:	Abel, Juliane
Format:	Online
Language:	German
Published:	Nomos Verlagsgesellschaft mbH & Co. KG 2023
Subjects:	Gewinnanteile, Personengesellschaftsrecht, Rechtsvergleich, Steuerrecht, Unternehmensbesteuerung, Wirtschaftsrecht, Reformvorschlag LNU
Online Access:	https://directory.doabooks.org/handle/20.500.12854/95765
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