Germany: Commercial Activities and Losses - The Negative Progression Provisio

Ismer R (2019)

Publication Language: English

Publication Type: Book chapter / Article in edited volumes

Publication year: 2019

Publisher: IBFD

Edited Volumes: Tax Treaty Case Law around the Globe 2018

City/Town: Amsterdam

Pages Range: 135 - 139

Authors with CRIS profile

Roland Ismer 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.

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