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Tax treaty treatment of start - up expenses in connection with the establishment of a PE Tobias Hagemann

By: Hagemann, Tobias.
Material type: ArticleArticlePublisher: 2015Subject(s): ESTABLECIMIENTO PERMANENTE | ATRIBUCIÓN DE RENTAS | GASTOS | COSTES DE CUMPLIMIENTO | IMPUESTOS | ALEMANIA In: Intertax v. 43, n. 6/7, June / July 2015, p. 454-459
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Accesible también en línea a través de la Biblioteca del Insituto de Estudios Fiscales. Conclusión. Resumen.

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