| 000 | 00820nab#a2200253#c#4500 | ||
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| 003 | IEF | ||
| 005 | 20180619144744.0 | ||
| 008 | 020617s2002 ESP|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aEhlermann, Christian _939641 |
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| 245 |
_aScope of the new dual consolidated loss rule for tax consolidation casesintroduced by the recent German business tax reform _c Christian Ehlermann, Andreas Kowallik, Patrick T. Lee |
||
| 260 | _c2002 | ||
| 650 | 4 |
_aALEMANIA _925193 |
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| 650 | 4 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_aREFORMA _910750 |
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| 650 | 4 |
_948454 _aSOCIEDADES |
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| 700 | 1 |
_aKowallik, Andreas L. _94753 |
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| 700 | 1 |
_aLee, Patrick T. _94752 |
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| 773 | 0 |
_tIntertax: International Tax Review _gvol. 30, nº 5, may 2002, pp. 198-205 |
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| 942 | _cART | ||
| 942 | _z100780 | ||
| 999 |
_c128305 _d128305 |
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