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Germany - Current Developments in the Corporate Taxation of Free-Float Shares – Can Participation Exemption Shopping Offer a Way Out?

Country:
Germany
Author:
K. Broemel
Issue:
European Taxation, 2016 (Volume 56), No 4
Published:
26 February 2016
In this article, the author introduces the concept of participation exemption shopping and analyses its potential advantages and disadvantages from a German and international tax perspective.
 
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