Abstract
Abstract This chapter aims to simplify the potential tax issues arising in relation to insolvency proceedings. It takes the legal situation in Germany as its starting point. By comparing Germany with other States, it will show, from a tax perspective, where the tension within a State’s dual responsibility (to protect the rights of the debtor and the rights of the creditors, on the one hand, and to enforce the taxes against the debtor, on the other hand) becomes apparent in insolvency proceedings and how this tension can be conceptually resolved.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
