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Miyuki Ueda
Die stille Gesellschaft in Japan
Eine vergleichende Analyse des Handels- und Steuerrechts aus Sicht des deutschen Rechts
[The Silent Partnership in Japan. A Comparative Analysis of Commercial and Tax Law from a German Perspective.]
2019. XIX, 228 pages. Published in German.
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Summary
The Japanese silent partnership is legally no longer identical to its original German form, although there is still similarity in the handling of tax on silent partner's profits in both countries. This is the first comparative study of German and Japanese silent partnerships from legal as well as tax perspectives.