Verluste im Recht der Doppelbesteuerungsabkommen /
Losses in tax treaty law. Carrying on business activities abroad involves special risks which can lead to expenses and losses. Therefore cross-border loss utilization techniques play an important role in tax planning. In addition to domestic law, the provisions of tax treaties have to be taken into...
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Main Author: | |
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Format: | Book |
Language: | German |
Published: |
Wien :
Linde,
1998
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Series: | Schriftenreihe zum internationalen Steuerrecht ;
Bd. 8 |
Subjects: | |
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