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Ertragsbesteuerung Der Unternehmenssanierung: Analyse Der Aktuellen Rechtslage Und Reformüberlegungen
Paperback
Series: Forschungsreihe Rechnungslegung Und Steuern
ISBN13: 9783658063290
Publisher: Springer Gabler
Published: Jul 15 2014
Pages: 360
Weight: 1.11
Height: 0.86 Width: 5.83 Depth: 8.27
Language: German
Das insolvenzrechtliche Gesetz zur weiteren Erleichterung der Sanierung von Unternehmen (ESUG) führt zu der Frage, ob auch im Ertragsteuerrecht eine Reform zur Verbesserung der Sanierungschancen von Unternehmen notwendig wäre. Stephanie Tschersich arbeitet den Einfluss des Ertragsteuerrechts auf Unternehmenssanierungen heraus und nimmt eine Bewertung anhand eines politischen, rechtlichen und ökonomischen Anforderungsprofils vor. Bei den abschlie enden Reformüberlegungen spricht sie sich für eine Verknüpfung von Insolvenz- und Steuerrecht aus.
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