{"subject_places": ["Germany", "European Union countries"], "subjects": ["Transfer pricing", "Taxation", "Law and legislation", "International business enterprises", "Consolidation and merger of corporations", "Corporate reorganizations", "Price regulation", "Consolidation and merger of corporations, law and legislation", "Taxation, germany"], "key": "/works/OL23356923W", "title": "Ertragsteuerrechtliche Behandlung grenz\u00fcberschreitender Spaltungen von Rechtstr\u00e4gern", "authors": [{"type": {"key": "/type/author_role"}, "author": {"key": "/authors/OL8860631A"}}], "type": {"key": "/type/work"}, "latest_revision": 2, "revision": 2, "created": {"type": "/type/datetime", "value": "2020-11-14T12:40:59.299615"}, "last_modified": {"type": "/type/datetime", "value": "2021-09-18T18:54:43.227042"}}