Zur Unionsrechtswidrigkeit des Paragr. 14 Abs. 1 Nr. 5 KStG n. F
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The work Zur Unionsrechtswidrigkeit des Paragr. 14 Abs. 1 Nr. 5 KStG n. F represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Zur Unionsrechtswidrigkeit des Paragr. 14 Abs. 1 Nr. 5 KStG n. F
Resource Information
The work Zur Unionsrechtswidrigkeit des Paragr. 14 Abs. 1 Nr. 5 KStG n. F represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Zur Unionsrechtswidrigkeit des Paragr. 14 Abs. 1 Nr. 5 KStG n. F
- Language
- eng
- Summary
- The authors discuss if the dual consolidated loss rule, as contained in Article 14(1)No 5 of the German corporate income tax act, is compatible with EU law
- Citation source
- In: Internationales Steuerrecht. - München. - Vol. 22 (2013),
- Geographic coverage
- International
- Language note
- German
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/cwR2xjhF8kY/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/cwR2xjhF8kY/">Zur Unionsrechtswidrigkeit des Paragr. 14 Abs. 1 Nr. 5 KStG n. F</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
