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
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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
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
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