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The EC corporate tax directives - antiabuse provisions, direct effect, German implementation law

By: Knobbe Keuk, Brigitte.
Material type: ArticleArticlePublisher: 1992Subject(s): COMUNIDADES EUROPEAS | IMPUESTO DE SOCIEDADES | ALEMANIA | LEGISLACION | LEGISLACION COMUNITARIA In: Intertax n. 9, p. 485-494
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