Skip to main content
Enter a keyword
  • Login
  • Home

    Main navigation

    Menu
    • US Law
      • Chapter 15 Cases
    • Regions
      • Africa
      • Asia Pacific
      • Europe
      • North Africa/Middle East
      • North America
      • South America
    • Headlines
    • Education Resources
      • ABI Committee Articles
      • ABI Journal Articles
      • Covid 19
      • Conferences and Webinars
      • Newsletters
      • Publications
    • Events
    • Firm Articles
    • About Us
      • ABI International Board Committee
      • ABI International Member Committee Leadership
    • Join
    Spanish debt restructurings: new binding accounting criteria policies
    2013-05-23

    New criteria set out by the Bank of Spain will have a binding nature for supervised financial entities

    Introduction

    On 30 April 2013 the supervisory body of the Bank of Spain sent a formal communication to the financial entities subject to its supervision containing the criteria to be used with regard to the definition, documentation, follow-up and review of credit refinancing and restructuring transactions (the Communication).

    Filed under:
    Spain, Insolvency & Restructuring, Latham & Watkins LLP, Debtor, Security (finance), Debt, Refinancing
    Location:
    Spain
    Firm:
    Latham & Watkins LLP
    New DIFC Insolvency Law: 4 Key Features
    2019-07-02

    Legislation seeks to balance debtor and creditor needs and help businesses and investors operate with confidence in the Middle East.

    On 11 June 2019, the Dubai International Financial Centre (DIFC) introduced a new insolvency law (DIFC Insolvency Law No. 1 of 2019 and associated DIFC Insolvency Regulations 2019), which became effective on 13 June. 

    Filed under:
    Global, USA, Insolvency & Restructuring, Latham & Watkins LLP, Debtor
    Location:
    Global, USA
    Firm:
    Latham & Watkins LLP
    Third-party non-debtor releases in the Second Circuit
    2012-06-12

    Between 2008 and 2010, the Second Circuit Court of Appeals (the Second Circuit) revisited the circumstances under which it would approve third-party non-debtor releases in Chapter 11 plans of reorganization. Traditionally, the Second Circuit found such releases to be appropriate if the bankruptcy case had certain special — “unique” — circumstances.1 InIn re Johns-Manville Corp., 517 F.3d 52 (2d. Cir.

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Latham & Watkins LLP, Conflict of laws, Debtor, Injunction, Subject-matter jurisdiction, Second Circuit, United States bankruptcy court, Fifth Circuit
    Location:
    USA
    Firm:
    Latham & Watkins LLP
    Tax Exemption Offers Relief in the German Restructuring Market
    2018-11-23

    German legislator finally introduces tax exemption for income resulting from debt waivers in restructuring scenarios with retroactive effect.

    Filed under:
    Germany, Insolvency & Restructuring, Tax, Latham & Watkins LLP, Tax exemption, Debtor, Waiver, Limited liability partnership
    Authors:
    Frank Grell , Jörn Kowalewski
    Location:
    Germany
    Firm:
    Latham & Watkins LLP
    Circuit court reverses district court, upholds the bankruptcy court’s decision in TOUSA
    2012-05-31

    Senior Transeastern Lenders v. Official Comm. Of Unsecured Creditors of TOUSA, Inc. (In re TOUSA, Inc.), 2012 US App. LEXIS 9796 (11th Cir. May 15, 2012)

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Latham & Watkins LLP, Bankruptcy, Debtor, Debt, Default (finance), United States bankruptcy court, Eleventh Circuit
    Authors:
    Mark A. Broude , Roger G. Schwartz , Karen S. Goldstein
    Location:
    USA
    Firm:
    Latham & Watkins LLP
    Spain’s Improved Insolvency Regime Gains Momentum
    2016-06-07

    Recent piece-meal amendments to the Spanish Insolvency Act 2003 seem to have cumulated into a restructuring solution that is starting to be considered predictable, quick and fair, especially when compared to the pre-amendment system. With its new restructuring approach, which shares many of the same characteristics as an English Scheme of Arrangement, Spanish companies have finally been given much-needed space and time to develop an appropriate restructuring strategy.

    Filed under:
    Spain, Insolvency & Restructuring, Latham & Watkins LLP, Debtor
    Location:
    Spain
    Firm:
    Latham & Watkins LLP
    Lessons learned from Nortel Senior Notes: "single satisfaction” of the guarantee claims in chapter 11
    2012-05-08

    “In chapter 11, a creditor should be able to assert the full amount of any guarantee claim against the debtor without reducing the claim for recoveries against another obligor.”

    “Whether the Nortel Senior Notes will be entitled to post-petition interest, and at what rate, in the chapter 11 cases are open questions that may hinge, among other things, on proving solvency of the Nortel chapter 11 debtors.”

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Latham & Watkins LLP, Bankruptcy, Debtor, Interest
    Authors:
    Mark A. Broude
    Location:
    USA
    Firm:
    Latham & Watkins LLP
    A New Wave of CIS Restructurings Poses Unique Challenges
    2016-06-07

    While the CIS nations have recently provided a multitude of sizeable restructuring cases, the region’s dominant force, Russia, has stood up reasonably well to lengthy economic decline, economic sanctions and the collapse of oil and gas prices. There are now signs however, that its complex troubles are pushing certain companies towards a restructuring or insolvency position.

    Filed under:
    Russia, Ukraine, Insolvency & Restructuring, Latham & Watkins LLP, Debtor
    Location:
    Russia, Ukraine
    Firm:
    Latham & Watkins LLP
    IRS issues final Treasury regulations addressing tax treatment of partnership debt for equity exchanges
    2011-11-16

    Background

    Filed under:
    USA, Company & Commercial, Insolvency & Restructuring, Tax, Latham & Watkins LLP, Royalty payment, Tax exemption, Debtor, Safe harbor (law), Interest, Taxable income, Debt, Liquidation, Fair market value, Intangible asset, Bankruptcy discharge, Internal Revenue Code (USA), Internal Revenue Service (USA)
    Location:
    USA
    Firm:
    Latham & Watkins LLP
    European Restructuring Landscape Improves with Multiple Reforms
    2016-06-07

    In light of the UK’s cram down and director-friendly processes, in particular its scheme of arrangement model, major European economies such as France, Germany and Italy have worked hard to develop regimes that give greater emphasis to pre-insolvency alternatives. These new regimes create cram down mechanisms and encourage debtor-in-possession (DIP) financings, ultimately aiming to make restructuring plans more accessible, more efficient, and crucially more reliable; essentially more in tune with the Anglo-American approach to insolvency and restructuring.

    Filed under:
    France, Germany, Italy, United Kingdom, Insolvency & Restructuring, Latham & Watkins LLP, Debtor, Debt
    Authors:
    Frank Grell , Andrea Novarese
    Location:
    France, Germany, Italy, United Kingdom
    Firm:
    Latham & Watkins LLP

    Pagination

    • First page « First
    • Previous page ‹‹
    • …
    • Page 437
    • Page 438
    • Page 439
    • Page 440
    • Current page 441
    • Page 442
    • Page 443
    • Page 444
    • Page 445
    • …
    • Next page ››
    • Last page Last »
    Home

    Quick Links

    • US Law
    • Headlines
    • Firm Articles
    • Board Committee
    • Member Committee
    • Join
    • Contact Us

    Resources

    • ABI Committee Articles
    • ABI Journal Articles
    • Conferences & Webinars
    • Covid-19
    • Newsletters
    • Publications

    Regions

    • Africa
    • Asia Pacific
    • Europe
    • North Africa/Middle East
    • North America
    • South America

    © 2025 Global Insolvency, All Rights Reserved

    Joining the American Bankruptcy Institute as an international member will provide you with the following benefits at a discounted price:

    • Full access to the Global Insolvency website, containing the latest worldwide insolvency news, a variety of useful information on US Bankruptcy law including Chapter 15, thousands of articles from leading experts and conference materials.
    • The resources of the diverse community of United States bankruptcy professionals who share common business and educational goals.
    • A central resource for networking, as well as insolvency research and education (articles, newsletters, publications, ABI Journal articles, and access to recorded conference presentation and webinars).

    Join now or Try us out for 30 days