The Taxation of R&D Cost Sharing: An Economic Approach
Stephan Schnorberger
págs. 415-428
United States Tax Policy on Electronic Commerce
Thomas A. O'Donnell, Paul A. DiSangro
págs. 429-444
Treaty News from Australia
Tony Ferrers
págs. 445-446
The Utilization of Corporate Income Tax Losses in Germany After the Implementation of the Tax Reform Act 1998
Ulrich Ränsch
págs. 447-451
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