Die Milderung der wirtschaftlichen Doppelbelastung der Kapitalgesellschaften und ihrer

This book comprehensively presents the economic double taxation of corporations and their shareholders as well as possible mitigating measures. The focus is on the institute of partial taxation. It analyzes, on the one hand, the federal partial taxation norms and, on the other hand, the cantonal regulations in the area of income and wealth tax. The extent to which these are in conformity with the constitution and tax harmonization is investigated.