Scope of the New Dual Consolidated Loss Rule for Tax Consolidation Cases Introduced by the Recent German Business Tax Reform - Intertax View Scope of the New Dual Consolidated Loss Rule for Tax Consolidation Cases Introduced by the Recent German Business Tax Reform by - Intertax Scope of the New Dual Consolidated Loss Rule for Tax Consolidation Cases Introduced by the Recent German Business Tax Reform 30 5 Intertax