[Translate to English:] D3

Publication by Prof. Matthias Petutschnig and Christian Renelt

06/12/2021

The (possible) discrepancy between the declining balance depreciation for tax purposes and the actual utilisation pattern (in German)

Click here to download the paper. (in German only)

Citation: Petutschnig/Renelt, Die (mögliche) Diskrepanz zwischen steuerlicher degressiver AfA und tatsächlichem Nutzungsverlauf, ÖStZ 23/2021, 645.