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Comment on German trade tax treatment draft statute By Kurt Dittirich of Linklaters Oppenhoff & Rdler

The German government has released a draft statute that would amend various provisions of German tax law, particularly with regard to smaller businesses (Kleinunternehmerfrderungsgesetz). The draft includes provisions that clarify certain tax issues affecting securitizations in Germany.

The trade tax (Gewerbesteuer) treatment of special purpose entities used in true...

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