The Loss Carryback in Income Tax, Corporate Income Tax and Trade Tax-System, Constitutional Classification and Reform Proposal The thesis addresses the question whether the loss carryback is to be classified as a tax subsidy at the disposition of the law-maker or whether requirements of the constitutional law have to be taken into consideration in the process of its design. It is shown that restrictions on the loss carryback - also in trade tax - require justification regarding the laws of equality and civil liberty. On ...
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The Loss Carryback in Income Tax, Corporate Income Tax and Trade Tax-System, Constitutional Classification and Reform Proposal The thesis addresses the question whether the loss carryback is to be classified as a tax subsidy at the disposition of the law-maker or whether requirements of the constitutional law have to be taken into consideration in the process of its design. It is shown that restrictions on the loss carryback - also in trade tax - require justification regarding the laws of equality and civil liberty. On the basis of the constitutional framework that has been developed, a reform proposal is made, which includes the trade tax.
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Fine. Text in German. Trade paperback (US). Glued binding. 297 p. In Stock. 100% Money Back Guarantee. Brand New, Perfect Condition, allow 4-14 business days for standard shipping. To Alaska, Hawaii, U.S. protectorate, P.O. box, and APO/FPO addresses allow 4-28 business days for Standard shipping. No expedited shipping. All orders placed with expedited shipping will be cancelled. Over 3, 000, 000 happy customers.
Choose your shipping method in Checkout. Costs may vary based on destination.
Seller's Description:
New. Text in German. Trade paperback (US). Glued binding. 297 p. In Stock. 100% Money Back Guarantee. Brand New, Perfect Condition, allow 4-14 business days for standard shipping. To Alaska, Hawaii, U.S. protectorate, P.O. box, and APO/FPO addresses allow 4-28 business days for Standard shipping. No expedited shipping. All orders placed with expedited shipping will be cancelled. Over 3, 000, 000 happy customers.
Choose your shipping method in Checkout. Costs may vary based on destination.
Seller's Description:
Fine. Text in German. Trade paperback (US). Glued binding. 297 p. In Stock. 100% Money Back Guarantee. Brand New, Perfect Condition, allow 4-14 business days for standard shipping. To Alaska, Hawaii, U.S. protectorate, P.O. box, and APO/FPO addresses allow 4-28 business days for Standard shipping. No expedited shipping. All orders placed with expedited shipping will be cancelled. Over 3, 000, 000 happy customers.
Choose your shipping method in Checkout. Costs may vary based on destination.
Seller's Description:
New. Text in German. Trade paperback (US). Glued binding. 297 p. In Stock. 100% Money Back Guarantee. Brand New, Perfect Condition, allow 4-14 business days for standard shipping. To Alaska, Hawaii, U.S. protectorate, P.O. box, and APO/FPO addresses allow 4-28 business days for Standard shipping. No expedited shipping. All orders placed with expedited shipping will be cancelled. Over 3, 000, 000 happy customers.
