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Academic Journal

Unzulässige Extraterritorialität im Umgang mit immateriellen Wirtschaftsgütern in Deutschland? — Zum Verständnis von § 49 Abs. 1 Nr. 2f, Nr. 6 EStG.

Authors : Cloer, Adrian; Heckerodt, David

Source: FinanzRundschau. Aug2021, Vol. 103 Issue 15, p709-723. 15p.

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Periodical

Noch eine Anti-Steuer-Missbrauchs-Richtlinie?

Authors : Herbst, Christian; Schuhmann, Sophia; Heckerodt, David

Source: Die Unternehmensbesteuerung; August 2022, Vol. 15 Issue: 8 p402-421, 20p

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