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Germany - Reform of Section 8c of the Corporate Tax Act – Use of Tax Loss Carry-Forwards Significantly Improved

Country:
Germany
Author:
T. Moser; S. Hentschel
Issue:
European Taxation, 2019 (Volume 59), No 10
Published:
11 September 2019
In this note, the authors discuss recent changes in respect of limitations on corporate loss carry-forwards and their implications on German corporate tax planning.
 
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