Taxation of Retained Profits of Enterprises and Income from Capital Assets
Abstract The reduced taxation of retained profits under German income tax law is only rarely used. It is in fact extremely complicated and, taking into account the tax on its later withdrawal, even leads to a higher burden than normal taxation. To reform this tax law, a taxation of profits adjusted...
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| Main Author: | |
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| Format: | Article |
| Language: | deu |
| Published: |
Sciendo
2022-07-01
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| Series: | Wirtschaftsdienst |
| Online Access: | https://doi.org/10.1007/s10273-022-3227-z |
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