Notional Income from the Cross-border Internal Transfer of Assets – Why the Amendments to the German Income Tax Act Violate the Freedom of Establishment - Intertax View Notional Income from the Cross-border Internal Transfer of Assets – Why the Amendments to the German Income Tax Act Violate the Freedom of Establishment by - Intertax Notional Income from the Cross-border Internal Transfer of Assets – Why the Amendments to the German Income Tax Act Violate the Freedom of Establishment 36 2 Intertax