LA PARTICIPACIÓN DE LOS MUNICIPIOS ALEMANES EN EL IMPUESTO SOBRE LA RENTA

Income tax on individuals in Germany is counted, along with VAT and corporationtax, among the taxes which are shared by or common to two ormore political/territorial entities in the sense that the said entities take ashare of the tax revenue. The federation, the federal states and the municipalities...

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Bibliographic Details
Main Author: Andrés García Martínez
Format: Article
Language:Catalan
Published: Institut d'Estudis de l'Autogovern 2009-10-01
Series:Revista d'Estudis Autonòmics i Federals
Subjects:
Online Access:http://www10.gencat.cat/drep/binaris/_reaf9_GarciaMartinez_tcm112-110833.pdf

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