Die ausländische Konzerngesellschaft gemäss Art. 207a Abs. 3 DBG – Bundesgericht vs. ESTV, Eine Standortbestimmung im Anschluss an das Urteil des Bundesgerichts vom 6. Januar 2004
Steuer Revue 2004, 162 ff. (zusammen mit Markus F. Huber)
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