§ 50d (3) EstG–Entitlement to Tax Relief Available to Foreign Companies: Unofficial translation of the Federal Ministry of Finance Circular dated April 2, 2007 and Explanato - Intertax View § 50d (3) EstG–Entitlement to Tax Relief Available to Foreign Companies: Unofficial translation of the Federal Ministry of Finance Circular dated April 2, 2007 and Explanato by - Intertax § 50d (3) EstG–Entitlement to Tax Relief Available to Foreign Companies: Unofficial translation of the Federal Ministry of Finance Circular dated April 2, 2007 and Explanato 35 8/9 Intertax