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Die Nutzungseinlage im Steuerrecht
Klaus Erfmeyer
其他書名
Bestandsaufnahme und Kritik der BFH-Rechtsprechung
出版O. Schmidt, 1991
ISBN35046407239783504640729
URLhttp://books.google.com.hk/books?id=Qds5AAAACAAJ&hl=&source=gbs_api
註釋Tax treatment of a contribution made in the form of a usufruct of a right. The author discusses the question to which extent usufruct rights may be considered contributions, the respective valuation and differences regarding usufruct right as contributed to partnerships, corporations and between related companies.