Das diesjährige Seminar zum internationalen Steuerrecht stand unter dem Generalthema: "Tax Havens in the Age of Global Standards for Exchange of Information: a Comparative Analysis between Germany and Italy". Nachdem Prof. Dr. Frotscher und Prof. Dr. Salicato in ihren Einführungsreden die...

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,...