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Sebastian Plesdonat

Korrespondenz im Steuerrecht

Beschreibung einer Gesetzgebungstechnik und steuertheoretische Untersuchung der Besteuerung von Kapitalgesellschaften und deren Anteilseignern
[Correspondence in Tax Law. A Description of a Legislative Technique and Tax-Theoretical Analysis of the Taxation of Corporations and their Shareholders.]
2024. XX, 396 pages.
Veröffentlichungen zum Steuerrecht (SteuerR) 16
Published in German.
  • cloth
  • available
  • 978-3-16-163534-2
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Summary
The concept of correspondence is not predetermined by law. Sebastian Plesdonat shows why it can be meaningfully described as a legislative technique and how - in terms of tax theory - the taxation of corporations and shareholders can and should be brought together with its help and through consideration of economic principles.

Veröffentlichungen zum Steuerrecht (SteuerR)