»Taxable Disjunction in Reorganization-Cases« The study scrutinizes the core elements of a general Entstrickungsprinzip (rule of taxable disjunction), whether such a general Entstrickungsprinzip can be derived from applicable law (§ 4 Abs.1 S. 3 f Einkommensteuergesetz – Income Tax Act -) and how the reservations of the Entstrickungsprinzip under Umwandlungssteuergesetz – Reorganization Tax Act – (such as § 3 Abs. 2 S. 1 Nr. 2 Umwandlungssteuergesetz) can be measured against this general Entstrickungsprinzip.weiterlesen