This book investigates the taxation of companies under economic and financial distress. A company in economic distress has no or low profitability and a low going-concern value. On the other hand, a company in financial distress is a viable entity with current, but not necessarily long-term,...

This Fourth SoLaR Working Paper looks at the reception of EU competition and State aid soft law in selected Member States. The paper draws on interdisciplinary methodologies and combines case law research and interviews to show how national authorities and judges deal with EU soft law. The...