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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

By: Ehlermann, Christian.
Contributor(s): Kowallik, Andreas L | Lee, Patrick T.
Material type: ArticleArticlePublisher: 2002Subject(s): ALEMANIA | IMPUESTOS | REFORMA | SOCIEDADES In: Intertax: International Tax Review vol. 30, nº 5, may 2002, pp. 198-205
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OP 2141/2002/5-4 (Browse shelf) Available OP 2141/2002/5-4

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