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Die Verdoppelung der Mitunternehmerstellung in Nießbrauchsfällen
Die Arbeit betrachtet die Folgen des Nießbrauchs am Personengesellschaftsanteil für die Kompetenz zur Ausübung von Gesellschafterrechten und ordnet diese Kompetenzverteilung in die Anforderungen an die steuerliche Mitunternehmerstellung ein. Sie behandelt die Frage, auf welcher Grundlage sich neben der Gesellschafterstellung eine Mitunternehmerstellung annehmen lässt, und ob sich Nießbraucher und Gesellschafter gegenseitig aus dieser ausschließen. Die Untersuchung liefert eine dogmatische Grundlage für das Nebeneinander von Nießbraucher und Gesellschafter in der Mitunternehmerschaft.
Eine Neubewertung der Vorsatzanfechtung am Beispiel der Rechtsprechung zum Gewerbemietverhältnis
Das Werk will eine Neubewertung der Vorsatzanfechtung vornehmen. Der Autor untersucht hierzu die Vorsatzanfechtung aus Sicht des Vermieters eines Gewerbemietverhältnisses mit einem insolventen Mieter. Er analysiert die einschlägige Rechtsprechung und Entwicklung der Vorsatzanfechtung. Er überprüft, ob die Vorsatzanfechtung in der besonders betrachteten Situation zu interessengerechten Ergebnissen führt und macht einen Vorschlag zur Verbesserung. Mit seinem praktischen Ansatz will das Werk einen Beitrag zur fortwährenden Diskussion über die Vorsatzanfechtung leisten.
Rechtsfragen bei der tatsächlichen Durchführung des Gewinnabführungsvertrags unter besonderer Berücksichtigung der aktuellen BFH-Rechtsprechung zur Organschaft
Die tatsächliche Durchführung des Gewinnabführungsvertrags bildet das zentrale Anerkennungsmerkmal der ertragsteuerlichen Organschaft. Trotz der langen Historie und einer Vielzahl von Reformbestrebungen lässt § 14 KStG bis heute unbeantwortet, was unter dem abstrakten Rechtsbegriff zu verstehen ist. Der Autor nimmt dies zum Anlass bestehende Rechtsfragen um das Erfordernis der tatsächlichen Durchführung im Kontext der aktuellen Entwicklungen in Rechtsprechung und Literatur einzuordnen. Die jüngste BFH-Rechtsprechung zur Organschaft findet aufgrund der aktuellen Relevanz besondere Berücksichtigung.
The Handbook of Language Contact
The Handbook of Language Contact offers systematic coverage of the major issues in this field – ranging from the value of contact explanations in linguistics, to the impact of immigration, to dialectology – combining new research from a team of globally renowned scholars, with case studies of numerous languages. An authoritative reference work exploring the major issues in the field of language contact: the study of how language changes when speakers of distinct speech varieties interact Brings together 40 specially-commissioned essays by an international team of scholars Examines language contact in societies which have significant immigration populations, and includes a fascinating cross-section of case studies drawing on languages across the world Accessibly structured into sections exploring the place of contact studies within linguistics as a whole; the value of contact studies for research into language change; and language contact in the context of work on language and society Explores a broad range of topics, making it an excellent resource for both faculty and students across a variety of fields within linguistics
Areal Diffusion and Genetic Inheritance
This book considers how and why forms and meanings of different languages at different times may resemble each other. Its distinguished authors investigate the relationship between areal diffusion and the genetic development of languages, and reveal the means of distinguishing what may cause one language to share the characteristics of another. The chapters cover Ancient Anatolia, Modern Anatolia, Australia, Amazonia, Oceania, Southeast and East Asia, and Sub-Saharan. Africa. - ;Two languages can resemble each other in the categories, constructions, and types of meaning they use; and in the fo.
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Intonation in Language Contact
The intense language contact between Spanish and Catalan in Catalonia has led to cross-linguistic influence at all linguistic levels, but its effect on the prosody of these languages has received little attention to date. Based on semi-spontaneous and read speech data from 31 Catalan–Spanish bilinguals, this book provides a comprehensive analysis of the intonation of Spanish and Catalan as spoken in Girona, with a focus on the speakers’ bilingualism. These contact varieties share numerous intonational properties, with differences mainly in the frequency of specific tunes in certain contexts. However, they also exhibit significant variation, often linked to extralinguistic factors such as the bilinguals’ language dominance. Overall, the intonation of these contact varieties results from substratum transfer and wholesale convergence between the prosodic systems of Spanish and Catalan. The book is particularly relevant to scholars researching prosody, language contact, variation, and multilingualism.
Grammatical Replication and Borrowability in Language Contact
The volume presents new insights into two basic theoretical issues hotly debated in recent work on grammaticalization and language contact: grammatical replication and grammatical borrowability. The key issues are: How can grammatical replication be distinguished from other, superficially similar processes of contact-induced linguistic change, and under what conditions does it take place? Are there grammatical morphemes or constructions that are more easily borrowed than others, and how can language contact account for areal biases in the borrowing (vs. calquing) of grammatical formatives? The book is a major contribution to the ongoing theoretical discussion concerning the relationship between grammaticalization and language contact on a broad empirical basis.
Contacts of Languages and Peoples in the Hittite and Post-Hittite World
Ever since the early 2nd millennium BCE, Pre-Classical Anatolia has been a crossroads of languages and peoples. Indo-European peoples – Hittites, Luwians, Palaeans – and non-Indo-European ones – Hattians, but also Assyrians and Hurrians – coexisted with each other for extended periods of time during the Bronze Age, a cohabitation that left important traces in the languages they spoke and in the texts they wrote. By combining, in an interdisciplinary fashion, the complementary approaches of linguistics, history, and philology, this book offers a comprehensive, state-of-the-art study of linguistic and cultural contacts in a region that is often described as the bridge between the East and the West. With contributions by Paola Cotticelli-Kurras, Alfredo Rizza, Maurizio Viano, and Ilya Yakubovich.
