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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Bibliographic Details
Main Author: Schuch, Josef
Format: Book
Language:German
Published: Wien : Linde, 1998
Series:Schriftenreihe zum internationalen Steuerrecht ; Bd. 8
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