Die territoriale Zuordnung von Beteiligungsaufwand im Europäischen Unternehmenssteuerrecht: Zugleich zur Verfassungsmäßigkeit des § 8b Abs. 5 KStG in ... Schriften zum Steuerrecht) (German Edition)
A focused legal study exploring territorial allocation of participation expenses and the constitutional validity of § 8b Abs. 5 KStG in European corporate tax law.
About This Book
This work examines the territorial allocation of participation expenses within the framework of European corporate tax law.
It provides a detailed discussion of the constitutional implications of § 8b Abs. 5 KStG.
The analysis addresses key questions of tax jurisdiction and cross-border corporate taxation.
Readers gain insight into the interaction between national tax provisions and European legal standards.
Reviews
No reviews yet. Be the first to review this book!