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The Resource The tax consequences of restructuring of indebtedness (debt work-outs)

The tax consequences of restructuring of indebtedness (debt work-outs)

Label
The tax consequences of restructuring of indebtedness (debt work-outs)
Title
The tax consequences of restructuring of indebtedness (debt work-outs)
Creator
Subject
Language
eng
Summary
General report and branch reports on the tax consequences for both creditor and debtor of the restructuring of indebtedness, one of the topics of the 60th congress of the International Fiscal Association in Amsterdam, 2006. The reports focus on the tax aspects for corporate debtors subject to normal corporate tax, including source materials on cross-border debt restructurings, qualification and related-party issues, impact of accounting standards, interest deduction, withholding tax on interest, penalty charges, amendment of terms and conditions, refinancing the debt by new debt, conversion of debt equity into equity of the debtor, waiver of debt (wholly or partially) or of interest due, suspension of payment and bankruptcy of the debtor, assignment of loan to another party, fair market value and commercial accounting, and the principle of transaction neutrality
http://library.link/vocab/creatorName
Lambooij, M.V.
Geographic coverage
International
Index
no index present
Language note
  • English
  • French
  • German
  • Spanish
Literary form
non fiction
Series statement
IFA cahiers de droit fiscal international
Series volume
Vol. 91a
http://library.link/vocab/subjectName
  • debt restructuring
  • reorganization
  • corporate income tax
Label
The tax consequences of restructuring of indebtedness (debt work-outs)
Instantiates
Publication
Extent
712 p.
Isbn
9789064761850
Label
The tax consequences of restructuring of indebtedness (debt work-outs)
Publication
Extent
712 p.
Isbn
9789064761850

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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