Ehlermann, Christian
Scope of the new dual consolidated loss rule for tax consolidation casesintroduced by the recent German business tax reform / Christian Ehlermann, Andreas Kowallik, Patrick T. Lee .-- , 2002
ALEMANIA
IMPUESTOS
REFORMA
SOCIEDADES
Kowallik, Andreas L.
Lee, Patrick T.
Intertax: International Tax Reviewvol. 30, nº 5, may 2002, pp. 198-205
Scope of the new dual consolidated loss rule for tax consolidation casesintroduced by the recent German business tax reform / Christian Ehlermann, Andreas Kowallik, Patrick T. Lee .-- , 2002
ALEMANIA
IMPUESTOS
REFORMA
SOCIEDADES
Kowallik, Andreas L.
Lee, Patrick T.
Intertax: International Tax Reviewvol. 30, nº 5, may 2002, pp. 198-205