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Must a dual resident subsidiary be included in a fiscal unity on the basis of primary EU law ? the example of Germany and comparative analysis of the EU and EEA member states Thoams Kollruss Electrónico

By: Kollruss, Thomas.
Material type: ArticleArticlePublisher: 2014Subject(s): EMPRESAS MULTINACIONALES | SUCURSALES | RESIDENCIA FISCAL | IMPUESTOS | DERECHO COMUNITARIO EUROPEO | ALEMANIA In: Bulletin for International Taxation v. 68, n. 4/5, April/May 2014
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