The Resource Tax treatment and consequences of debt restructuring and workouts : Netherlands
Tax treatment and consequences of debt restructuring and workouts : Netherlands
Resource Information
The item Tax treatment and consequences of debt restructuring and workouts : Netherlands represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Tax treatment and consequences of debt restructuring and workouts : Netherlands represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article provides a omprehensive overview of the tax consequences of debt restructuring and workouts consisting in alterations (incentives) of an existing indebtedness through, among others, (i) reduction of principal amount, (ii) deferral (of interest and/or principal redemption payments) or extension of maturity date, (iii) adjustments in interest rate (both downwards - as an incentive - and upwards as the flip side of an incentive), (iv) waiver of remedies, (v) addition of co-obligor, (vi) addition of guarantor or collateral, (vii) addition of warrants or equity kickers to the debt, (viii) change of debt to a recourse debt, (ix) conversion into equity and (x) waiver of debt or declaration of subordination in combination with a clause of reinstatement upon return to a financially sound position (also in the form of reinstatable debt certificates), and increase in interest rates. The survey covers the tax treatment and consequences of the above alterations according to the domestic legislation of the Netherlands. International and treaty issues are also addressed
- Language
- eng
- Label
- Tax treatment and consequences of debt restructuring and workouts : Netherlands
- Title
- Tax treatment and consequences of debt restructuring and workouts : Netherlands
- Language
- eng
- Summary
- This article provides a omprehensive overview of the tax consequences of debt restructuring and workouts consisting in alterations (incentives) of an existing indebtedness through, among others, (i) reduction of principal amount, (ii) deferral (of interest and/or principal redemption payments) or extension of maturity date, (iii) adjustments in interest rate (both downwards - as an incentive - and upwards as the flip side of an incentive), (iv) waiver of remedies, (v) addition of co-obligor, (vi) addition of guarantor or collateral, (vii) addition of warrants or equity kickers to the debt, (viii) change of debt to a recourse debt, (ix) conversion into equity and (x) waiver of debt or declaration of subordination in combination with a clause of reinstatement upon return to a financially sound position (also in the form of reinstatable debt certificates), and increase in interest rates. The survey covers the tax treatment and consequences of the above alterations according to the domestic legislation of the Netherlands. International and treaty issues are also addressed
- Citation source
- In: Derivatives and financial instruments. - Amsterdam. - Vol. 7 (2005),
- http://library.link/vocab/creatorName
-
- Gunst, E. de
- Kin, J.B.C
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- debt restructuring
- waiver of a debt
- debt-equity swap
- hybrid financial instrument
- Label
- Tax treatment and consequences of debt restructuring and workouts : Netherlands
- Label
- Tax treatment and consequences of debt restructuring and workouts : Netherlands
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-treatment-and-consequences-of-debt/68peP-p-6-Q/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-treatment-and-consequences-of-debt/68peP-p-6-Q/">Tax treatment and consequences of debt restructuring and workouts : Netherlands</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
