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Germany - The New German Recapitalization Gain Provisions

Country:
Germany
Author:
F. Teichert; T. Meickmann
Issue:
European Taxation, 2017 (Volume 57), No 10
Published:
12 September 2017
In this note, the authors examine the new German recapitalization gain provisions from a practical point of view, with particular emphasis on whether or not the legislation is “proportionate” from an EU law perspective.
 
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