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Die Anwendung von § 21 UmwStG im Rahmen von nationalen und grenzüberschreitenden M&A-Transaktionen Ubg 2024, Seite 81 ff. German Taxation of Management Participations: Principles and Expected Changes Tax Notes International 2023, 1611 (Bals) Tax Implications for the Buyer On Acquisitions Concerning German Business Assets Tax Notes International 2022, 755 The (In)Compatibility of IP Box Regimes with EU Law, the Code of Conduct and the BEPS Initiatives European Taxation 2015, 78