Erbschaft-Steuerberater - ErbStB, Heft 12/16, S. 380
Autoren: Rechtsanwalt Jan-Hendrik Frank und Abogada Maria del Mar Hernández Cortés
Aus urheberrechtlichen Gründen kann der Aufsatz hier nicht wiedergegeben werden. Der Beitrag kann über die Datenbank des Otto-Schmidt-Verlags abgerufen werden. Auf begründete Anfrage kann im Einzelfall Kopie überlassen werden.
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