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The “new” controlled foreign corporation rules in the context of typical fund structures (Part 1)

Original: “Die ‘neue’ Hinzurechnungsbesteuerung im Kontext typischer Fondsstrukturen (Teil 1)”

 

in: Private Equity Magazin, www.pe-magazin.de, March 6, 2023
Authors: Raphael Baumgartner, Carolin Stehr
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