The Resource Tax treatment and consequences of debt restructuring and workouts : Germany
Tax treatment and consequences of debt restructuring and workouts : Germany
Resource Information
The item Tax treatment and consequences of debt restructuring and workouts : Germany 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 : Germany 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, which is part of a comparative survey, provides an overview of the tax consequences, from a German tax and legal perspective, related to debt restructuring and workouts (both domestic and cross-border). In the author's opinion, this topic is particularly interesting and useful for those active in the financial markets in view of major cases of default and insolvency in recent times. Consider Enron, Parmalat and Argentinean bonds as examples of international cases, Karstadt/Quelle AG as an example of averted insolvency proceedings of a German stock corporation, and Philipp Holzmann AG and Metallgesellschaft AG as examples of insolvencies of German stock corporations in the past
- Language
- eng
- Label
- Tax treatment and consequences of debt restructuring and workouts : Germany
- Title
- Tax treatment and consequences of debt restructuring and workouts : Germany
- Language
- eng
- Summary
- This article, which is part of a comparative survey, provides an overview of the tax consequences, from a German tax and legal perspective, related to debt restructuring and workouts (both domestic and cross-border). In the author's opinion, this topic is particularly interesting and useful for those active in the financial markets in view of major cases of default and insolvency in recent times. Consider Enron, Parmalat and Argentinean bonds as examples of international cases, Karstadt/Quelle AG as an example of averted insolvency proceedings of a German stock corporation, and Philipp Holzmann AG and Metallgesellschaft AG as examples of insolvencies of German stock corporations in the past
- Citation source
- In: Derivatives and financial instruments. - Amsterdam. - Vol. 8 (2006),
- http://library.link/vocab/creatorName
- Born, A
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- debt restructuring
- waiver of a debt
- thin capitalization
- debt-equity swap
- derivative financial instrument
- Label
- Tax treatment and consequences of debt restructuring and workouts : Germany
- Label
- Tax treatment and consequences of debt restructuring and workouts : Germany
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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/ltwHCxiDZr0/" 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/ltwHCxiDZr0/">Tax treatment and consequences of debt restructuring and workouts : Germany</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>
