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- Title
Tagungs- und Diskussionsbericht zum Webinar des 80. Berliner Steuergesprächs "Die Reform der Besteuerung der Personengesellschaften".
- Authors
Richter, Andreas; Welling, Berthold
- Abstract
The article reports that question of whether a society looks right through to its members or whether the association is viewed independently of its members as an independent legal entity is a common problem in association law. Topics include examines it is not only a purely tax law issue, but also appears in various civil law contexts, for example in the allocation of asset spheres, the continuity of the association in the event of changes in members and the foreign or self-organization.
- Subjects
INCOME tax; FOREIGN partnerships; TAX rates; PARTNERSHIP agreements; TAX laws; WITHHOLDING tax; CORPORATE tax laws; CORPORATE taxes
- Publication
FinanzRundschau, 2022, Vol 104, Issue 2, p65
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2022-1040204