Germany: Commercial Activities and Losses - The Negative Progression Provisio

Article in Edited Volumes


Publication Details

Author(s): Ismer R
Editor(s): Kemmeren, Essers, Smit, Öner, Lang, Owens, Pistone, Rust, Schuch, Staringer, Storck
Title edited volumes: Tax Treaty Case Law around the Globe 2018
Publisher: IBFD
Publishing place: Amsterdam
Publication year: 2019
Pages range: 135 - 139
Language: English


FAU Authors / FAU Editors

Ismer, Roland Prof. Dr.
Lehrstuhl für Steuerrecht und Öffentliches Recht


How to cite

APA:
Ismer, R. (2019). Germany: Commercial Activities and Losses - The Negative Progression Provisio. In Kemmeren, Essers, Smit, Öner, Lang, Owens, Pistone, Rust, Schuch, Staringer, Storck (Eds.), Tax Treaty Case Law around the Globe 2018. (pp. 135 - 139). Amsterdam: IBFD.

MLA:
Ismer, Roland. "Germany: Commercial Activities and Losses - The Negative Progression Provisio." Tax Treaty Case Law around the Globe 2018. Ed. Kemmeren, Essers, Smit, Öner, Lang, Owens, Pistone, Rust, Schuch, Staringer, Storck, Amsterdam: IBFD, 2019. 135 - 139.

BibTeX: 

Last updated on 2019-28-06 at 15:38