公司间亏损交易
公司间亏损交易
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对德国和美国税法中防止公司间亏损交易规则的比较分析
Comparative Analysis of the Anti - Loss Trafficking Rules in Germany and the United States
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德国和澳大利亚都意识到需要采取措施防止公司间的亏损交易,但是,两国所采取的具体措施又不尽相同。
Germany and Australia have recognized the need to prevent companies from trafficking in losses , but have taken different measures to counter loss trafficking .