KStG 第 8d 条所指的商业活动：关于有跨境活动的公司适用《德国商业法》第 8d 条的新行政指示 - 对石勒苏益格-荷尔斯泰因州财政部 2023 年 6 月 8 日法令的评论 - VI 313-2 2745b-001

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