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Literature
ОглавлениеDietrich Grashoff, Florian Kleinmanns, Aktuelles Steuerrecht 2017 (Current tax law 2017), Munich, 13th ed. 2017, pp. 7-16.
Wolfgang Jakob, Einkommensteuer (Personal income tax), Munich, 4th ed. 2008, p. 24.
Dieter Schneeloch, Stephan Meyering, Guido Patek, Betriebswirtschaftliche Steuerlehre, Bd. 1: Grundlagen der Besteuerung, Ertragsteuern (Business taxation, Vol. 1: Principles of taxation, profit taxes), Munich, 7th ed. 2016, pp. 1-42.
Klaus Tipke, Joachim Lang, Steuerrecht (Tax law), Cologne, 22nd ed. 2015, pp. 1-72, 185-194, 252.