Sanierungsprivilegierung und Beihilfenrecht
Ertragsteuerliche Behandlung von Schuldenrestrukturierungen in Deutschland und Frankreich
Nomos, 1. Edition 2025, 239 Pages
The product is part of the series
Steuerwissenschaftliche Schriften
Book
€79.00
Published ca. February 2025 (can be pre-ordered)
ISBN
978-3-7560-2992-1
Description
How can the income tax treatment of reorganisation-related debt restructurings be sensibly regulated without violating the European state aid rules? The author addresses this key question and comprehensively analyses the legal tax situation in Germany and France. In particular, a look at debt restructurings between related parties under company law reveals specific tax problems in each country. He urges the German legislator to improve the legal situation, particularly for restructuring shareholders. In addition to a dose of French pragmatism, only a systematic reorientation of loss utilisation proves to be state-aid-proof and economically sensible.
Bibliographical data
Edition | 1 |
---|---|
ISBN | 978-3-7560-2992-1 |
Subtitle | Ertragsteuerliche Behandlung von Schuldenrestrukturierungen in Deutschland und Frankreich |
Publication Date | ca. Feb 24, 2025 |
Year of Publication | 2025 |
Publisher | Nomos |
Format | Softcover |
Language | deutsch |
Pages | 239 |
Medium | Book |
Product Type | Scientific literature |
Additional material
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