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Third party comparison in new german thin capitalization law is a " fourth party comparison " Otto - Ferdinand Graf Kerssenbrock

By: Graf Kerssenbrock, Otto Ferdinand.
Material type: ArticleArticlePublisher: 2005Subject(s): SOCIEDADES DE CAPITAL | SUBCAPITALIZACIÓN | ACCIONISTAS | DIVIDENDOS | INTERES | IMPUESTOS | DEDUCCIONES | ALEMANIA | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | JURISPRUDENCIA | COMENTARIOS | ELUSION FISCAL In: Intertax v. 33, n. 4, April 2005, p. 179-188
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OP 2141/2005/4-3 (Browse shelf) Available OP 2141/2005/4-3

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