Equity substitution loans in German commercial, insolvency and tax law: current status in anticipation of modernization
Article Abstract:
The introduction of and changes in German insolvency, commercial, and tax laws have resulted in special rights for governing bodies on application of recomposition proceedings. An interpretation of insolvency, commercial and tax laws in with regards to the understanding of equity subsitution loans is presented.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
User Contributions:
Comment about this article or add new information about this topic:
Tax facilities for state-induced costs under the EC state aid rules
Article Abstract:
The state aid character of corporate tax facilities aiming to neutralize the impacts of mandatory legislation is studied. State aid given in this form by the Dutch government was questioned in the European Commission.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
User Contributions:
Comment about this article or add new information about this topic:
The Netherlands - introduction of a fully exempt investment fund regime
Article Abstract:
Proposed introduction of a fully exempt investment fund regime in the Netherlands is discussed. Features of this proposed investment fund regime are described.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2006
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: Adjudicated health: incarcerated women and the social construction of health. Waiting to be caught: the devolution of health for women newly released from jail
- Abstracts: Public sector commissions and comaps: labor-management cooperation in state and local government. Union-management cooperation
- Abstracts: Constitutional structure and judicial deference to agency interpretations of agency rules. Informational standing under the NEPA: justiciability and the environmental decisionmaking process
- Abstracts: Congressional coverage - the time has come. Recent developments and the likely effect of changes at the National Labor Relations Board
- Abstracts: Outsider or frontrunner? Recent developments under international and European Union in international organizations and treaty bodies