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The InvStG 2018 addressed the various concerns raised from an EU law perspective prior to the reform. The reform of investment tax law can therefore be considered a success in this respect. Explicit disadvantages for cross-border situations existing
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______2658::243ef3fec0f02379eb4e08d3cd0c3157
http://orbilu.uni.lu/handle/10993/55523
http://orbilu.uni.lu/handle/10993/55523
