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The German CFC Rules: Overview, Deficits and Reform Proposals
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inferred← citeshttps://doi.org/10.2139/ssrn.2589067openalex-extracted
Indirect Access to Intellectual Property Regimes - Effects on Austrian and German Affiliates
inferred← citeshttps://doi.org/10.59403/3k1e3dhopenalex-snapshot
The Shielding Effect of EU/EEA Foundations in Multi-Layer Structures in the Context of Section 15 of the German Foreign Transactions Tax Law
inferred← citeshttps://doi.org/10.59403/gspch3openalex-snapshot
Reform of the Control Concept under the German CFC Rules – Problem Areas and Open Questions
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