Abstract
One of the important tasks which the new Federal Government will have to tackle during 1973 is the amendment of the Entwicklungshilfe-Steuergesetz (Development Aid Taxation Act). The following article reviews the aims of the Act and suggests modifications necessary for improving its effectiveness.
Keywords
Direct Investment Foreign Trade Public Capital Risk Capital Depreciation Allowance
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References
- 5.G. Söffing, Zweifelsfragen zum Entwicklungshilfe-Steuergesetz (Doubts About the Development Aid Taxation Act), in: Die Information, No. 17, 1972, Vol. 26, pp. 783 et seq.Google Scholar
Copyright information
© HWWA and Springer-Verlag 1972