Sanierungsprivilegierung und Beihilfenrecht

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 restru...

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Bibliographic Details

Main Author:	Hoppe, Claas-Constantin
Format:	Online
Language:	German
Published:	Nomos Verlagsgesellschaft mbH & Co. KG 2025
Subjects:	Debt-Equity-Swap Private-Creditor-Test restructuring Tax Law restructuring profit waiver of claims thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law
Online Access:	ONIX_20250227_9783748952558_5
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