Lara Schwarz
Konzern und Organschaft in der Insolvenz
Zu den Auswirkungen der Insolvenz auf den Fortbestand von Aktienkonzern und Organschaft
[Groups of Companies and Fiscal Unity in Insolvency.The Effects of Insolvency on the Continued Existence of Stock Corporations and Fiscal Unity.]
2024. 343 pages. Price for libraries
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Summary
The effects of the insolvency of affiliated companies on the underlying group relationship and a possible fiscal unity have not been clarified to this day. In order to solve this question, Lara Schwarz pursues a cross-jurisdictional approach that harmonizes group, tax and insolvency law.