The Resource Schmiergelder im Einkommensteuerrecht

Schmiergelder im Einkommensteuerrecht

Label
Schmiergelder im Einkommensteuerrecht
Title
Schmiergelder im Einkommensteuerrecht
Creator
Subject
Summary
The treatment of bribes under income tax law. The dissertation discusses how bribes are treated under income tax law. The author explains whether and how bribes received are treated as income and whether and how bribes paid are treated as deductible business expenses. The main part of the book focuses on the interpretation of the provision in the Income Tax Law, Sec. 4 Para. 5 Sentence 1 Number 10, according to which the deductibility of bribes paid is restricted. The dissertation is based on the version of the income tax law in force prior to 1999
http://library.link/vocab/creatorName
Boldt, Kathrin
Language note
German
Series statement
Europäische Hochschulschriften : Reihe II, Rechtswissenschaft
Series volume
Vol. 2601
http://library.link/vocab/subjectName
  • bribery
  • deductions
Label
Schmiergelder im Einkommensteuerrecht
Publication
Extent
436 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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