Article

The introduction of the “seller” into the corporate group clause of Sec. 8c para. 1 sent. 5 no. 2 German Corporate Income Tax Act (Körperschaftssteuergesetz – KStG) – unresolved questions involving interpretation

GmbHR 5/2017, p. 224-229

05 Mar 2017

Partner Jens-Uwe Hinder and associate Fabian Hentschel authored the article “The introduction of the “seller” into the corporate group clause of Sec. 8c para. 1 sent. 5 no. 2 German Corporate Income Tax Act (Körperschaftssteuergesetz – KStG) – unresolved questions involving interpretation,” published in GmbHR 5/2017, pp. 224-229.

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