Andreas Panzer )
DStR Heft 35/10 Das doppelte Teilbetriebserfordernis des § 15 UmwStG – Gemeinsam genutzte Betriebsimmobilien als Hindernis für die Steuerneutralität der Abspaltung?
IStR Heft 14/10 Nach deutschem Steuerrecht gewerblich geprägte US-Partnership erzielt abkommensrechtlich keine gewerblichen Gewinne – Urteilsanmerkung (BFH, Az.:
www.kraskemelcher.deAndreas Panzer )
DStR Issue 35/10 The twofold ’separable business units’-requirement in Section 15 Reorganization Tax Act – do jointly used premises constitute an obstacle to the tax neutrality of a corporate split-up?
IStR Issue 14/10 A US partnership with business imprint pursuant to German tax law does not generate business profits as defined in the Double Taxation Agreement – Comments on the Federal Supreme Tax Court ruling, file no.:
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