Corporate Tax Development Act (UntStFG)

Full name: Law on the Development of Corporate Tax Law. With the UntStFG, the Tax reform continued in Germany. The law follows on from the Tax Reduction Act and the Tax Reduction Supplement Act. The main content was the harmonization of the factual requirements of corporate and trade tax Tax group, Changes in the real division and in the conversion tax law. Law of December 20, 2001, BGB1. 2001 Part I, p. 3858.

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