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- W4319987706 abstract "The work is dedicated to the two fundamental elements of the non-transparent taxation regime in the German Investment Tax Act – Advance Lump Sum Amount and Partial Exemption Regime. In order to approach these, the author first introduces the basics of the legal subject, considering both the historical context and a model type analysis. In the main section, he uses this as a basis to explain the specifics of the Advance Lump Sum Amount as well as the Partial Exemption Regime and discusses application-oriented problems. The highlights are the respective constitutional reviews, in which the author (just) confirms the constitutionality in both cases. Finally, potential solutions are presented in the light of the weaknesses identified." @default.
- W4319987706 created "2023-02-11" @default.
- W4319987706 creator A5071423017 @default.
- W4319987706 date "2023-01-01" @default.
- W4319987706 modified "2023-09-27" @default.
- W4319987706 title "Die Investmentfondsbesteuerung im Systemwandel" @default.
- W4319987706 doi "https://doi.org/10.5771/9783748936329" @default.
- W4319987706 hasPublicationYear "2023" @default.
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