| 000 | 01043nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c143476 _d143476 |
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| 003 | ES-MaIEF | ||
| 005 | 20210201140243.0 | ||
| 007 | ta | ||
| 008 | 210201t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_961605 _aAndresen, Ulf |
|
| 245 | 0 |
_aGermany's source taxation conundrum _c by Ulf Andresen, Wolfgang Reul and Thore Holtrichter |
|
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn this article, the authors consider recent German draft legislation that addresses the tax treatment of domestically registered intellectual property and could create uncertainty for foreign taxpayers. | ||
| 650 | 4 |
_942409 _aPROPIEDAD INTELECTUAL |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aALEMANIA _925193 |
|
| 700 | 1 |
_968690 _aReul, Wolfgang |
|
| 700 | 1 |
_968691 _aHoltrichter, Thore |
|
| 773 | 0 |
_9164075 _oOP 138-Bis/2020/100/10 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 100, n. 10, December 7, 2020, p. 1325-1327 |
|
| 942 | _cART | ||