Equity Substitution Loans in German Commercial, Insolvency and Tax Law: Current Status in Anticipation of Modernization - Intertax View Equity Substitution Loans in German Commercial, Insolvency and Tax Law: Current Status in Anticipation of Modernization by - Intertax Equity Substitution Loans in German Commercial, Insolvency and Tax Law: Current Status in Anticipation of Modernization 35 11 Intertax