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German exit tax provision, substantial shareholdings and incompatibilitywith EC law Claudia Daiber and René Offermanns

By: Daiber, Claudia.
Contributor(s): Offermanns, René.
Material type: ArticleArticlePublisher: 2005Subject(s): TRABAJADORES EXTRANJEROS | IMPUESTOS DE SALIDA | SOCIEDADES EXTRANJERAS | RENTAS EXTRANJERAS | IMPUESTOS | ALEMANIA | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | JURISPRUDENCIA | COMENTARIOS In: European taxation v. 45, n. 12, 2005, p. 579-581
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