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Die Krperschaftsteuer in Australien und Deutschland

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Springer Nature
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9783658187835
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Product Description

Frederik Born vergleicht die Besteuerung von Kapitalgesellschaften in Australien und Deutschland, wobei er das australische Krperschaftsteuerrecht aus deutscher Perspektive fr Wissenschaft und Praxis aufbereitet. Der Rechtsvergleich orientiert sich an Problemen, mit denen sich Gesetzgeber weltweit auseinandersetzen mssen, um ein (geschlossenes) Krperschaftsteuersystem zu erzeugen. Dem jeweiligen Kapitel stellt der Autor international diskutierte Lsungsanstze voran, bevor er das australische und deutsche Recht darstellt und in einer vergleichenden Betrachtung zusammenfhrt.

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