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~institution:"Deutschland <Bundesrepublik> / Bundesminister der Finanzen"
~type_genre:"Aufsatz in Zeitschrift"
~type_genre:"Fallstudie"
~type_genre:"Sammlung"
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Gesellschafter-Fremdfinanzierung : (§ 8a KStG) ; BMF-Schreiben vom 15.12.1994 - IV B 7 - S 2742a - 63/94
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