The volume contains the presentations and discussion contributions from the 47th Annual Conference of the German Tax Law Society e.V. held on September 11 and 12, 2023, in Leipzig. Topics covered include civil law forms and tax income allocation, constitutional legal frameworks of tax subjectivity, transparency and tax subjectivity in comparative law, taxation of partnerships, perspectives on the taxation of asset-managing partnerships, benefits of retention - justification, systematics, and scope, options model - justification, systematics, and scope, legal entities - separation principle - piercing the corporate veil, tax subjectivity in corporate groups and VAT groups, transparency and investment taxation, transparency in inheritance and gift tax, transparent taxation and tax subjectivity in international tax law, and legal-political perspectives on transparent taxation - a dialogue between academia and tax administration.
| Language | German | 
| Author | Marc Desens | 
| Number of pages | 536 | 
| topic | Finance + Money | 
| Year | 2024 | 
| Item number | 47862816 | 
| Publisher | Dr. Otto Schmidt | 
| Category | Guidebooks | 
| Release date | 14.8.2024 | 
| topic | Finance + Money | 
| Language | German | 
| Author | Marc Desens | 
| Year | 2024 | 
| Number of pages | 536 | 
| Edition | 1 | 
| CO₂-Emission | |
| Climate contribution | 
| Height | 210 mm | 
| Width | 145 mm | 
| Weight | 758 g | 
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