Commentary: German Trade Tax Act: GewStG (Gewerbesteuergesetz)

The new publication of the German Trade Tax Act commentary explains the German Trade Tax Act in scientific depth and at the same time offers sound and practice-oriented assistance in the complex area of corporate taxation. Experts from academia, the judiciary, administration and consulting provide specialized commentary on specific topics, taking into account all current legislative changes (most recently the Growth Opportunities Act). Dr. André Blischke comments on the main topics in connection with partnerships/co-entrepreneurships, including key aspects relevant to fund practice (e.g. PE decree and permanent establishments for fund partnerships).