Germany: Changes in cost-sharing guidelines

• Autores: Heinz-Klaus Kroppen, Achim Roeder
• Localización: European taxation, ISSN 0014-3138, Vol. 40, Nº. 8, 2000, págs. 381-384
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • In this note the recent amendment of the German administrative viewpoint on the tax treatment of cost-sharing agreements is placed in a historical context. The practical consequences for today's application are also analysed