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    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
    Law introducing netting concept in Russia adopted by lower chamber of the Russian Parliament
    2011-02-01

    Clearing and Netting Legislation

    Filed under:
    Russia, Derivatives, Insolvency & Restructuring, Latham & Watkins LLP, Bankruptcy, Security (finance), Money laundering, Mutual fund, Derivatives market, Financial Action Task Force, State Duma
    Authors:
    Vladimir Maly
    Location:
    Russia
    Firm:
    Latham & Watkins LLP
    Legal Update - Abhilfe für Geschäftsführer und Vorstände in Zeiten von COVID-19: Aussetzung von Insolvenzantragspflichten und Einschränkung von Haftungsvorschriften
    2020-03-22

    Das Bundesministerium für Justiz und Verbraucherschutz (BMJV) lässt nun mit enormem Einsatz und mit wohl einmaliger Geschwindigkeit seiner vom 16. März 2020 Akündigung Taten folgen (siehe auch: Vier Säulen Schutzschild für Deutschland):

    Noch in dieser Woche sollen

    Filed under:
    Germany, Insolvency & Restructuring, Latham & Watkins LLP
    Authors:
    Frank Grell , Jörn Kowalewski , Ulrich Klockenbrink
    Location:
    Germany
    Firm:
    Latham & Watkins LLP
    Fifth Circuit: Make-Whole Premiums Should Be Disallowed as Unmatured Interest
    2019-01-29

    Fifth Circuit finds that make-whole premiums should be considered unmatured interest subject to disallowance under Section 502(b)(2) of the Bankruptcy Code to the extent designed to compensate for future interest payments.

    Overview

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Latham & Watkins LLP, United States bankruptcy court
    Location:
    USA
    Firm:
    Latham & Watkins LLP
    The Precarious Nature of Trust Assets at Home and Abroad
    2017-02-03

    In Akers (and others) v. Samba Financial Group [2017] UKSC 6, the UK Supreme Court has confirmed the limited nature of British insolvency officer-holders’ ability to void dispositions of a company’s assets held on trust. The Supreme Court also highlighted the potential dangers inherent in holding on trust assets located in jurisdictions which do not recognise common law trusts.

    Filed under:
    United Kingdom, Insolvency & Restructuring, Litigation, Private Client & Offshore Services, Latham & Watkins LLP, Insolvency Act 1986 (UK), UK Supreme Court
    Authors:
    Daniel Smith
    Location:
    United Kingdom
    Firm:
    Latham & Watkins LLP
    Italy significantly amends debt restructuring and bankruptcy proceedings
    2015-09-23

    Material changes to the Italian bankruptcy law will likely result in increased interest of investors in the distressed market.

    The Italian legislators passed significant amendments to the legal framework applicable to debt restructurings and bankruptcy proceedings with law decree No. 82/2015, subsequently converted, with amendments, in law No. 192/2015 (Law 192).

    Filed under:
    Italy, Insolvency & Restructuring, Latham & Watkins LLP, Bankruptcy, Debt restructuring
    Authors:
    Andrea Novarese
    Location:
    Italy
    Firm:
    Latham & Watkins LLP
    Recent developments in insolvency law
    2014-09-10

     

    Filed under:
    Italy, Insolvency & Restructuring, Latham & Watkins LLP, Debtor, Limited liability partnership
    Location:
    Italy
    Firm:
    Latham & Watkins LLP
    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
    US$2.2 billion drydocks world restructuring approved in first test case under Dubai Decree No. 57
    2012-08-30

    On August 28, 2012, the Special Tribunal related to Dubai World (the “Tribunal”) formally approved the restructuring of more than US$2 billion of debt of Drydocks World LLC and Drydocks World – Dubai LLC (together, “Drydocks”) under a syndicated term loan facility and separate hedging agreements, in the first restructuring approved under Dubai Decree No.

    Filed under:
    United Arab Emirates, Insolvency & Restructuring, Securitization & Structured Finance, Latham & Watkins LLP, DIFC Courts
    Authors:
    Christopher Lester
    Location:
    United Arab Emirates
    Firm:
    Latham & Watkins LLP
    New options for creditors in German insolvency proceedings
    2011-11-14

    German Parliament passes “Act for the Further Facilitation of the Restructuring of Companies“ (Gesetz zur weiteren Erleichterung der Sanierung von Unternehmen, ESUG)

    Filed under:
    Germany, Insolvency & Restructuring, Latham & Watkins LLP, Shareholder, Debtor, Interest, Option (finance), Swap (finance), Hedge funds, Debt, Balance sheet, Forum shopping, Bundestag
    Authors:
    Frank Grell , Ulrich Klockenbrink
    Location:
    Germany
    Firm:
    Latham & Watkins LLP

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