Die Erganzungsbilanz: Grundlagen Der Mitunternehmerbesteuerung Und Folgerungen Fur Die Fortentwicklung Von Erganzungsbilanzen

»The German Concept of Inside and Outside Basis in Partnership Taxation. Fundamentals of Partnership Taxation and Conclusions for the Depreciation of Partnership Assets«: The thesis examines the German judicially developed concept of inside and outside basis in partnership taxation with special regard to the depreciation of assets. At the same time, the fundamentals of partnership taxation are reappraised and remeasured. The author develops his own standards for the depreciation of assets in partnership taxation based on an appraisal of basic principles of constitutional law, provisions of simple law, and theories of case law.