Все о бизнесе в Германии. Юрий Порядочнов

Все о бизнесе в Германии - Юрий Порядочнов


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      Примечания

      1

      Название «промысловый» уходит своими корнями в те времена, когда любая деятельность именовалась промыслом. Промысловый налог не является налогом на прибыль. Он устанавливается и взимается местными органами власти (общинами). Им облагаются все зарегистрированные на территории конкретной общины предприятия. Община является одной из форм административного деления в Германии. – Примеч. авт.

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