Matthew Czyzyk, Natalie Blanc, Natalie Raine and Emily Ma, Ropes & Gray
This is an extract from the 2024 edition of GRR's Europe, Middle East and Africa Restructuring Review. The whole publication is available here.
Mark Fine, Usman Khan and Sunay Radia, McDermott Will & Emery
This is an extract from the 2024 edition of GRR's Europe, Middle East and Africa Restructuring Review. The whole publication is available here.
Amar Meher, Addleshaw Goddard LLP
This is an extract from the 2024 edition of GRR's Europe, Middle East and Africa Restructuring Review. The whole publication is available here.
This is an Insight article, written by a selected partner as part of GRR's co-published content. Read more on Insight
Alexandros Kontogeorgiou and Georgia Papathanasiou, Kontogeorgiou Bakopanou & Associates Law Firm
This is an extract from the 2024 edition of GRR's Europe, Middle East and Africa Restructuring Review. The whole publication is available here.
Alexander Vogel and Marc Baumberger, MLL Legal
This is an extract from the 2024 edition of GRR's Europe, Middle East and Africa Restructuring Review. The whole publication is available here.
Recently, insolvency law was fundamentally amended in terms of reorganization procedures. The tax legislation was subsequently adapted to these new procedures, at the same time changing the content of some important tax rules.
The most important change is that a waiver of debt within the framework of a reorganization agreement becomes less interesting from a tax point of view. You will find out exactly how this works in this article.
Het insolventierecht onderging recent een grote wijziging op het gebied van de reorganisatieprocedures. De fiscale wetgeving werd vervolgens aan deze nieuwe procedures aangepast en daarbij werden tegelijk ook de inhoud van een aantal belangrijke fiscale regels gewijzigd.
De belangrijkste wijziging heeft als gevolg dat een schuldkwijtschelding binnen het kader van een reorganisatieakkoord fiscaal minder interessant wordt. Hoe dat precies zit, verneemt u in dit artikel.
Le droit de l'insolvabilité a récemment fait l'objet d'un changement majeur en ce qui concerne les procédures de réorganisation. La législation fiscale a ensuite été adaptée à ces nouvelles procédures, tout en modifiant le contenu de certaines règles fiscales importantes.
Le changement le plus important a pour conséquence qu'un apurement des dettes dans le cadre d'un accord de réorganisation devient moins intéressant du point de vue fiscal. Dans cet article, vous découvrirez comment cela fonctionne exactement.
Gregg Galardi, Matthew Czyzyk, Natalie Blanc and Emily Ma, Ropes & Gray
This is an extract from the 2024 edition of GRR's the Americas Restructuring Review. The whole publication is available here.
Richard J Cooper, Lisa M Schweitzer and Richard C Minott, Cleary Gottlieb Steen & Hamilton
This is an extract from the 2024 edition of GRR's the Americas Restructuring Review. The whole publication is available here.