A Comparative Look at Regulation of Corporate Tax Avoidance by Karen B. B. Brown

Author:Karen B. B. Brown
Language: eng
Format: epub
Publisher: Springer Netherlands, Dordrecht

260Dietmar Gosch, supra note 239, at 601–602.

261See Johanna Hey, supra note 71, at 167–168.

262Peter Fischer, supra note 141, margin note 84, at 63-64; Markus Heintzen, supra note 143, at 601; Johanna Hey, supra note 72 (manuscript at 14–15); see also Susanne Sieker, supra note 167, at 46–57.

263Johanna Hey, supra note 72 (manuscript at 15–19).

264See 7.5.

265See 7.5.

266See 7.5.

267Anwendungserlass zur Abgabenordnung [AEAO] [General Tax Code Application Decree] Jan. 2, 2008, BStBl. I at 26, last amended by letter of the Federal Ministry of Finance, July 30, 2009, BStBl. I at 807, § 42 AEAO (F.R.G.).

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