Steuerverfahrens- und ertragsteuerrechtliche Herausforderungen des Unternehmensstabilisierungs- und -restrukturierungsgesetzes

'Tax Procedural and Income Tax Challenges of the Corporate Stabilization and Restructuring Act': The work addresses the interdependence of tax law and the preventive stabilization and restructuring framework of the StaRUG. It demonstrates that the StaRUG fits almost seamlessly into the interaction between insolvency, reorganization law, and tax law, but it also highlights several issues typically encountered in insolvency tax law.