Die Ein- und Ausbringung bei Personengesellschaften im Ertragsteuerrecht. : Ein Vorschlag zur Neuregelung unter Auswertung der Rechtslage in Deutschland, den USA und Österreich.

Currently, law practitioners in Germany are confronted with huge problems regarding the income taxation of contributions and distributions in partnerships. And while the judiciary branch is forced to find solutions for the particular case at hand, it would be the legislators job to create a coherent system. Based on an analysis of the respective rules in Austria and the USA, the author makes a proposition on how such a reform could be achieved.