| 000 | 01320nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c149750 _d149750 |
||
| 003 | ES-MaIEF | ||
| 005 | 20240923190403.0 | ||
| 007 | ta | ||
| 008 | 240903s2024 us |||p| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_962318 _aBärsch, Sven Eric |
|
| 245 | 1 | 0 |
_aGermany's Growth Opportunities Act 2024 brings carrots and sticks _c Sven-Eric Bärsch, Jan-Hendrik Hillers |
| 260 | _c2024 | ||
| 520 | _aSven-Eric Bärsch and Jan-Hendrik Hillers are with Flick Gocke Schaumburg in Frankfurt am Main, Germany. In this article, Bärsch and Hillers explain provisions of Germany’s Growth Opportunities Act 2024, especially its goals of strengthening the German economy, increasing the economy’s competitiveness, and promoting tax fairness via international tax audit procedures and disguised antiavoidance measures, including new transfer pricing rules on German inbound financing, most of which will take effect in 2024. | ||
| 650 | 4 |
_943700 _aEQUIDAD IMPOSITIVA |
|
| 650 | 4 |
_945680 _aIMPUESTO DE SOCIEDADES |
|
| 650 | 4 |
_932216 _aAUDITORIA FISCAL |
|
| 650 | 4 |
_925193 _aALEMANIA |
|
| 700 | 1 |
_970429 _aHillers, Jan-Hendrik |
|
| 773 | 0 |
_9172173 _oOP 138-Bis/2024/114/7 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 114, n. 7, May 13 2024; p. 1009-1021. |
|
| 942 | _cART | ||