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
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Contributor(s): Quilitzsch, Carsten.
Material type: 
ArticlePublisher: 2017Subject(s): PATENTES | GASTOS DEDUCIBLES | ALEMANIA | SOCIEDADES | ELUSION FISCAL
In:
Intertax v. 45, Issue 12, December 2017, p. 822-827
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2017/12-6 (Browse shelf) | Available | OP 2141/2017/12-6 |
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| OP 2141/2017/12-3 Contractual arrangements and the delineation of a transaction | OP 2141/2017/12-4 A European taxpayers' code | OP 2141/2017/12-5 Tax penalties | OP 2141/2017/12-6 Countering harmful tax practices in licensing of rights | OP 2141/2017/12-7 Is India ready for BEPS? | OP 2141/2017/12-8 The improper use of country-by-country reports | OP 2141/2017/12-9 Implementing key BEPS Actions |
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