Opinion of the Joint Tax Committee of the Federal Chamber of Tax Consultants (Germany), the Austrian Chamber of Chartered Accountants and Tax Advisers and the Swiss Institute of Certified Accountants - Intertax View Opinion of the Joint Tax Committee of the Federal Chamber of Tax Consultants (Germany), the Austrian Chamber of Chartered Accountants and Tax Advisers and the Swiss Institute of Certified Accountants by - Intertax Opinion of the Joint Tax Committee of the Federal Chamber of Tax Consultants (Germany), the Austrian Chamber of Chartered Accountants and Tax Advisers and the Swiss Institute of Certified Accountants 1999-04-01 27 4 https://kluwerlawonline.com/api/Product/CitationPDFURL?file=Journals\TAXI\TAXI1999031.pdf Intertax