ARTICLES - DRAFT LEGISLATION ON THE FUTURE TAXATION OF BUSINESS ENTERPRISES IN GERMANY - This article considers the draft legislation, commonly called the Tax Reduction Act, that will implement the tax reform of the future taxation of business enterprises in Germany. The article discusses, among other things, the future taxation of German corporations and shareholders, including repeal of the ...
Year of publication: |
2000
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Authors: | Mattausch, Hubert E. |
Published in: |
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA). - Amsterdam, ISSN 0007-4624, ZDB-ID 2149795. - Vol. 54.2000, 8-9, p. 389-396
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