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الصفحة 358
As a result , a truly sound and satisfactory b answer to the above question requires consideration of the fundamental framework for analysis of the application of the free movement rules in the direct taxation sphere .
As a result , a truly sound and satisfactory b answer to the above question requires consideration of the fundamental framework for analysis of the application of the free movement rules in the direct taxation sphere .
الصفحة 371
As a consequence of this way of dividing tax jurisdiction , an economic operator earning foreign - source income may , in the absence of priority rules between the relevant states , be subject to juridical double taxation .
As a consequence of this way of dividing tax jurisdiction , an economic operator earning foreign - source income may , in the absence of priority rules between the relevant states , be subject to juridical double taxation .
الصفحة 684
In the case of partially taxable individuals , income tax is recovered by a means of a withholding tax deducted at ... The rate of withholding tax applicable to a company subject to partial taxation in Germany was 45 % at the time ...
In the case of partially taxable individuals , income tax is recovered by a means of a withholding tax deducted at ... The rate of withholding tax applicable to a company subject to partial taxation in Germany was 45 % at the time ...
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