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Zusammenwirken von Einkommensteuer und Erbschaftsteuer als Gestaltungsproblem der Unternehmernachfolge

Ralf Heyeres

出版	Eul, 1996
ISBN	38901248959783890124896
URL	http://books.google.com.hk/books?id=AFkHAwAACAAJ&hl=&source=gbs_api

註釋

Interrelation between income tax and inheritance tax as a tax planning issue in enterprise succession. The author discusses in-depth the issue of enterprise succession from the viewpoint of income tax and inheritance tax. He shows the devices and possibilities which exist to inherit an enterprise and also the economic consequences and implications of using those devices.