| Original language | German (Austria) |
|---|---|
| Title of host publication | Handbuch der österreichischen Steuerlehre Band V |
| Editors | Bertl/Djanani/Eberhartinger/Kofler/Tumpel |
| Place of Publication | Innsbruck |
| Publisher | LexisNexis |
| Pages | 223 - 268 |
| Publication status | Published - 1 Oct 2006 |
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