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Countering harmful tax practices in licensing of rights the new license barrier rule in Section 4j of the German Income Tax Act Xaver Ditz & Carsten Quilitzsch

By: Ditz, Xaver.
Contributor(s): Quilitzsch, Carsten.
Material type: ArticleArticlePublisher: 2017Subject(s): PATENTES | GASTOS DEDUCIBLES | ALEMANIA | SOCIEDADES | ELUSION FISCAL In: Intertax v. 45, Issue 12, December 2017, p. 822-827
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OP 2141/2017/12-6 (Browse shelf) Available OP 2141/2017/12-6

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