Schnitger, Arne and Rüsch, Gary (2017). Anwendung des § 8b Abs. 5 Satz 1 KStG auf nach § 3 Nr. 41 Buchst. a EStG steuerfreie Gewinnausschüttungen Körperschaften, Urteilsanmerkung zu BFH v. 26.04.2017 – I R 84/15. FR Finanz-Rundschau Ertragsteuerrecht, 99 (24). pp. 1142-1147. Otto Schmidt. ISSN 0940-452X
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Link to the document: https://www.wiso-net.de/document/BLIS__64B9E20593B...
| Item Type: | Journal Article | ||||||||||||
| Creators: |
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| URN: | urn:nbn:de:hbz:38-637543 | ||||||||||||
| Journal or Publication Title: | FR Finanz-Rundschau Ertragsteuerrecht | ||||||||||||
| Volume: | 99 | ||||||||||||
| Number: | 24 | ||||||||||||
| Page Range: | pp. 1142-1147 | ||||||||||||
| Date: | 2017 | ||||||||||||
| Publisher: | Otto Schmidt | ||||||||||||
| ISSN: | 0940-452X | ||||||||||||
| Language: | German | ||||||||||||
| Faculty: | Faculty of Law | ||||||||||||
| Divisions: | Faculty of Law > Öffentliches Recht > Professur für Steuerrecht | ||||||||||||
| Subjects: | Law | ||||||||||||
| Refereed: | Yes | ||||||||||||
| URI: | http://kups.ub.uni-koeln.de/id/eprint/63754 |
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