Record ID | marc_loc_2016/BooksAll.2016.part22.utf8:217168017:946 |
Source | Library of Congress |
Download Link | /show-records/marc_loc_2016/BooksAll.2016.part22.utf8:217168017:946?format=raw |
LEADER: 00946nam a2200253 a 4500
001 93125105
003 DLC
005 19940308151639.7
008 930311s1992 gw b 001 0 ger
010 $a 93125105
020 $a3811421921 :$cDM74.00
040 $aDLC$cDLC
043 $ae-gx---
050 00 $aKK7191.I58$bM67 1992
082 00 $a343.4305/24$a344.303524$220
100 1 $aMorgenthaler, Gerd,$d1962-
245 14 $aDie Lizenzgebühren im System des internationalen Einkommensteuerrechts /$cvon Gerd Morgenthaler.
260 $aHeidelberg :$bC.F. Müller,$cc1992.
300 $axii, 143 p. ;$c24 cm.
440 0 $aSteuerwissenschaft ;$vBd. 32
500 $aOriginally presented as the author's thesis (doctoral)--Ruprecht-Karls-Universität Heidelberg, 1990.
504 $aIncludes bibliographical references (p. 135-139) and index.
650 0 $aIntellectual property$xTaxation$zGermany.
650 0 $aIncome tax$zGermany$xForeign income.