Germany: Hidden Distributions of Profits (Constructive Dividends) and Non-Deductible Expenses under the New Corporation Tax Law - Intertax View Germany: Hidden Distributions of Profits (Constructive Dividends) and Non-Deductible Expenses under the New Corporation Tax Law by - Intertax Germany: Hidden Distributions of Profits (Constructive Dividends) and Non-Deductible Expenses under the New Corporation Tax Law 6 6/7 Intertax