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Attribution of profits to permanent establishments of multinational banking enterprises in Germany how to determine the " free capital " under the decree of the German Federal Ministry of Finance Georg Seitz

By: Seitz, Georg.
Material type: ArticleArticlePublisher: 2006Subject(s): BANCOS MULTINACIONALES | ATRIBUCIÓN DE BENEFICIOS | ESTABLECIMIENTO PERMANENTE | IMPUESTOS | MOVIMIENTO DE CAPITALES | ALEMANIA In: Intertax v. 34, n. 2, February 2006, p. 86-95
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