Die Gesellschafter von Kapitalgesellschaften können grundsätzlich, abgesehen von gesetzlichvorgeschriebenen Mindestausstattungen an Eigenkapital, 1 frei darüber entscheiden, obsie die Unternehmungen mit Eigen- oder Fremdkapital ausstatten.2 Obwohl bekannt ist,dass Fremdkapital regelmäÿig...

[...]Drafting antiavoidance legislation is one of thebiggest challenges of modern tax law. The English,German, and French languages have long had thesaying ‘‘Don’t throw the baby out with the bathwater.’’ Only those with a sharp tongue would evercontend that this saying serves as a...

"An essential guide to business valuation and bankruptcy Business Valuation and Bankruptcy helps you-whether you are an accountant dealing with a troubled company, a lender, an investor, a bankruptcy and restructuring lawyer/financial advisor, or a private equity player-to focus on solving...