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Nanos gigantum umeris insidentes – Three Corollaries to the Concept of Remuneration

Orignal: “Nanos gigantum umeris insidentes – Drei Corollarien zum Begriff der Entgeltlichkeit”

Income tax law presupposes the concept of consideration. In his article in Handelsblatt Steuerboard, Michael Tischendorf highlights the essential interrelationships and draws conclusions for three current issues. He uses the conclusions of a “giant” in tax law as a starting point.

in: Handelsblatt online, Steuerboard, February 16, 2022
Authors: Dr. Michael Tischendorf
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