Retroactivity in German Business Law: Distortions between Corporate Law, Statutory Accounting and Tax Law in Multi-Stage Reorganizations - Intertax View Retroactivity in German Business Law: Distortions between Corporate Law, Statutory Accounting and Tax Law in Multi-Stage Reorganizations by - Intertax Retroactivity in German Business Law: Distortions between Corporate Law, Statutory Accounting and Tax Law in Multi-Stage Reorganizations 33 11 Intertax