000 00854nab a2200253 c 4500
999 _c137916
_d137916
003 ES-MaIEF
005 20221104170626.0
007 t|
008 180420s2017 ne ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 _959017
_aDitz, Xaver
245 0 _aCountering harmful tax practices in licensing of rights
_bthe new license barrier rule in Section 4j of the German Income Tax Act
_c Xaver Ditz & Carsten Quilitzsch
260 _c2017
500 _aResumen.
650 4 _947974
_aPATENTES
650 4 _944899
_aGASTOS DEDUCIBLES
650 4 _925193
_aALEMANIA
650 4 _948454
_aSOCIEDADES
650 4 _943410
_aELUSION FISCAL
700 _960578
_aQuilitzsch, Carsten
773 0 _963898
_oOP 2141
_tIntertax
_w(IEF)55619
_x 0165-2826
_g v. 45, Issue 12, December 2017, p. 822-827
942 _2udc
_cART