Die grenzüberschreitende Auf- und Abspaltung von Kapitalgesellschaften innerhalb der Europäischen Union

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»The Cross-Border Division of Corporations within the European Union«: This work provides an interdisciplinary tax analysis of the rules governing the taxation of cross-border divisions of EU-corporations that are covered by the scope of Section 15 of the German Reorganization Tax Act. Critical deficits of the rules are analysed and reform considerations are developed on the basis of identified economic and EU law principles as well as in accordance with constitutional law.