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    Allongement du délai d’opposition des créanciers pour les opérations de dissolution sans liquidation
    2013-11-07

    Le projet de loi relatif à la lutte contre la fraude fiscale et la grande délinquance économique et financière vient d’être adopté par l’Assemblée nationale le 5 novembre 2013. Ce texte prévoit notamment, dans son article 29, un allongement du délai d’opposition des créanciers aux opérations de dissolution sans liquidation des sociétés unipersonnelles pour le porter de 30 à 60 jours

    Filed under:
    France, Insolvency & Restructuring, Tax, Landwell
    Location:
    France
    Firm:
    Landwell
    Increasing challenge by the Chinese tax authorities on internal group restructuring effected at cost
    2011-04-27

    China’s corporate income tax (« CIT ») regime effective from January 1, 2008 explicitly requires corporate restructuring transactions to be effected at fair value so that any gain or loss shall be recognised for tax purpose at the time when the transaction takes place. The Chinese State Administration of Taxation (« SAT ») has released several tax circulars in recent years to address the detailed CIT treatments (e.g. the availability of tax deferral treatment for a corporate restructuring meeting certain prescribed criteria), the documentation and procedural requirements, etc.

    Filed under:
    China, Insolvency & Restructuring, Tax, Landwell, Tax deferral, State Administration of Taxation (China)
    Location:
    China
    Firm:
    Landwell
    Modifications of debt instruments – T.D. 9513
    2011-04-27

    On 7 January 2011, the IRS published fi nal regulations intended to clarify when and how a debt instrument should be retested for debt vs. equity status, and when its terms have been signifi cantly modifi ed. The fi nal regulations generally apply to alterations of the terms of a debt instrument on or after 7 January 2011. Upon a signifi cant modifi cation there is a deemed retirement of the existing debt instrument and a deemed issuance of a new instrument (which may or may not be debt).

    Filed under:
    USA, Insolvency & Restructuring, Tax, Landwell, Debt, Internal Revenue Service (USA)
    Location:
    USA
    Firm:
    Landwell
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