Gewinnermittlung und Gewinnbesteuerung in Deutschland und Spanien
Subtitle: belastungsorientierter internationaler Rechtsvergleich
By: von Christian Boeker.
Series: Steuerberatung, Betriebsprüfung, Unternehmensbesteuerung ;; Bd. 21
Publisher: E. Schmidt
Published: 1992
Place of publication: Bielefeld
Language: ger
Number of pages: 180
Subjects: Business enterprises -- Taxation -- Law and legislation -- Germany.; Income tax -- Germany.; Business enterprises -- Taxation -- Law and legislation -- Spain.; Income tax -- Spain.
Notes: Includes bibliographical references (p. 147-155) and indexes.
Originally presented as the author's thesis (doctoral)--Universität Göttingen, 1992.