Christoph Schmierer

Books by this author

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  2017

  Technologietransfer und Spillovereffekte ausländischer Tochterunternehmen

  16,50 €

  Non-taxable transaction according to § 1 (1) UStG/VAT Act in combination with § 2 (3) UStG/VAT Act a. F. Providing this service, the University of Potsdam does not constitute a Betrieb gewerblicher Art/Commercial Institution according to § 1 (1) No. 6 or § 4 KStG/Corporate Tax Act. If the legal characterization of our business is changed to a commercial institution subsequently, we reserve the right to invoice VAT additionally.

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