Title: International Transactions Tax Reform Act
Subtitle: an act to preserve tax equality with respect to international transactions and to improve the competitive situation regarding the taxation of foreign investments of September 8, 1972, Federal Statutes 1972 I p. 1713.
Subjects: Taxation, Law and legislation, Income tax, Foreign income, Foreign Investments, Business enterprises, Subsidiary corporations, Tax havens, Double taxation
Places: Germany (West)