New rules tighten scope for carrying forward tax losses in share transfers

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New rules tighten scope for carrying forward tax losses in share transfers

March 31 2008

Ingrid Turner and Christof Zondler of Deloitte in Stuttgart argue that despite simplifying the rules, the new Business Tax Reform Act limits the application of tax loss carryforwards in corporate share transfers

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FeatureDirect TaxGermanyITR MagazineApril 2008Jurisdictions
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