Corporate tax law
The corporate tax law encompasses all legal norms , which bases for corporate taxation are, in particular, the corporation , the business tax , the sales tax and the income tax for sole proprietorship and partnerships . It is part of business law .
It can be roughly divided into the subject areas of taxation of corporations and the taxation of partnerships.
If it concerns cross-border areas, international tax law can also apply.
Individual evidence
- ↑ Corporate tax law definition & explanation | Tax dictionary. Retrieved on February 16, 2020 (German).
