Corporate tax law

This textbook provides students specialising in tax law and trainee lawyers with the basics and in-depth knowledge of corporate tax law. In addition to abstract knowledge, it prepares students specifically for tax law examinations. Structured according to the organisational forms under civil law, the textbook deals with the taxation of sole traders, partnerships and corporations with income tax and corporation tax. The contents are presented in the order in which they are to be dealt with in a tax law case. The focus is on legal problems and BFH case law. The qualification of income in the case of entrepreneurial activity is dealt with Basic principles of tax profit determination Income determination in the case of co-entrepreneurships, in particular by means of special and supplementary balance sheetsSpecial features of freelance and asset-managing partnerships Special corporate tax regulations, in particular on hidden profit distributions, hidden contributions and fiscal unity. Numerous example cases and calculations illustrate the concrete application of the law, provide suggestions for formulating a solution for a written examination and offer clear and memorable opportunities to apply what you have learnt straight away.