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Recht zur Selektion, Pflicht zur Organisation – Das Erstqualifikationsrecht im digitalen Datenzugriff nach §§ 147, 200 AO – Teil I

Year: 2026

Type: article

Source: UbG - Die Unternehmensbesteuerung

DOI: 10.9785/ubg-2026-190405

Authors: Stefan Eymann, Andreas Grafmüller

Language: English

Topic: Taxation and Legal Issues

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: closed

OpenAlex ID: W7146946227

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