Der Mitunternehmeranteil an der Personengesellschaft im Ertragsteuerrecht

<p>Under current income tax law, a partner’s share in a business partnership is not an individual economic asset, but the entitlement to the assets of the company in question. In this respect, the ‘unity of the partnership’ is displaced by the ‘plurality of the partners’. This approach is no longer consistent with recent developments in company law: the company itself is now the owner of its assets.</p> <p>This dissertation first shows the shortcomings in this regard from the perspective of the current tax law. Subsequently, it presents alternatives which are oriented towards the unity of the partnership.</p>