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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

Material type: Article

ArticlePublisher: 2002Subject(s): ALEMANIA

In: Intertax: International Tax Review vol. 30, nº 5, may 2002, pp. 198-205

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		IEF	OP 2141/2002/5-4 (Browse shelf)	Available		OP 2141/2002/5-4

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Previous	OP 2141/2002/5-1 The impact of trade agreements on tax systems	OP 2141/2002/5-2 Corporation tax systems and fiscal neutrality	OP 2141/2002/5-3 Codification of the arm's length principle in the Netherlands corporate income tax act	OP 2141/2002/5-4 Scope of the new dual consolidated loss rule for tax consolidation casesintroduced by the recent German business tax reform	OP 2141/2002/6/7-1 Harmful Tax Competition and the Future of Financial Centres in the European Union	OP 2141/2002/6/7-2 The Belgian Tax Treatment of Stock Lending	OP 2141/2002/6/7-3 Germany	Next

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