Die Einführung von § 8b Abs. 4 KStG – Eine ökonomische Analyse potentieller Ausweichreaktionen
[The Introduction of Sec. 8b (4) Corporate Income Tax Act—An Economic Analysis of Potential Avoidance Reactions]
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DOI: 10.1007/s41471-019-00071-3
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Keywords
Dividendenbesteuerung; Doppelbesteuerung; Streubesitz; Ausweichreaktionen;All these keywords.
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