Ditz, Xaver

Countering harmful tax practices in licensing of rights the new license barrier rule in Section 4j of the German Income Tax Act / Xaver Ditz & Carsten Quilitzsch .-- , 2017


Resumen.


PATENTES
GASTOS DEDUCIBLES
ALEMANIA
SOCIEDADES
ELUSION FISCAL


Quilitzsch, Carsten

Intertax 0165-2826 v. 45, Issue 12, December 2017, p. 822-827

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