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Un - taxed profit between head office and parmanent establishment does not constitute a criminal tax offence a German example Ulf Andresen & Hanno Kiesel

By: Andresen, Ulf.
Contributor(s): Kiesel, Hanno.
Material type: ArticleArticlePublisher: 2013Subject(s): ESTABLECIMIENTO PERMANENTE | PERDIDAS | PLUSVALIAS | IMPUESTOS | ALEMANIA In: Intertax v. 41, n. 6/7, June/July 2013, p. 387-391
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OP 2141/2013/6/7-5 (Browse shelf) Available OP 2141/2013/6/7-5

Accesible también en línea a través de la Biblioteca del Insituto de Estudios Fiscales. Conclusión. Resumen.

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