在当前的投融资环境下，国资背景的投资方常常承担着地方政府的返投任务，对被投企业的注册地点存在特定诉求，因此，若被投企业未注册在此类投资方期待的特定地区，则投资方可能会要求被投企业迁址以实现当地的招商引资。市场上已出现部分项目的投资方以此作为投资交割的前提条件。
优质企业无疑都是各地的“心头肉”，能为当地带来税收效益、工作岗位等。因此，企业的迁出之路可能面临迁出地政府“不放手”、迁出和迁入程序衔接不顺畅等一系列疑难问题，可能拉长迁址进度，甚至实质上无法最终完成迁址。
为协助企业顺利实现“迁址”目的，我们在相关交易中对企业迁址的命题进行重新思考和思路转换。事实上，除了直接变更注册地址，企业也可考虑通过股权重组进行股权结构的调整，以满足投资方对于变更融资主体及后续上市主体所在地的需求。但此等“重组式迁址”也并非一路坦途，如有不慎，同样可能面临法律和税务的障碍和风险，因此需要提前对这类重组交易进行审慎考量和规划。
一、直接迁址的障碍和难点
There have been a string of high-profile celebrity bankruptcies over the decades, and most recently, Katie Price. A common theme among these celebrities, many of whom were former contestants on the ITV hit show “I’m a Celebrity,” is that they were bankrupted by HMRC for unpaid taxes.
It is essential that any UK individual or entity doing business, managing funds/other economic resources, or providing financing or professional services, keeps abreast of the current UK Russian sanctions regime, which is chiefly set out in the Russia (Sanctions) (EU Exit) Regulations 2019 (the "Regulations"). The question of how the Regulations might apply to those with fiduciary duties – either as trustees or as directors – has been considered in two recent High Court cases.
This week’s TGIF considers a recent Federal Court of Australia decision (Connelly (liquidator) v Papadopoulos, in the matter of TSK QLD Pty Ltd (in liq) [2024] FCA 888). In the case, it was determined that a restructuring adviser who engineered an asset-stripping scheme may be found liable for the full value of the loss arising out of the scheme.
Key Takeaways
. . . In such circumstances, sealing the indictment “would undermine the purpose of having a statute of limitations at all.”
Introduction
引言
在市场经济体系中，企业破产不仅是市场自然选择和资源优化配置的体现，也是法治化解决企业深层次矛盾、促进产业结构调整和新旧动能转换的重要途径。破产程序的实施，是一个涉及多方面法律问题的复杂过程，它涉及对债务人资产的评估与处置、以有限的偿债资源对各类债权按照顺位安排统一清偿、终止或维持债务人企业经营等一系列问题。这些法律问题的有效解决，是破产程序能否顺利进行的基础。破产实践中，破产涉税问题实际极其复杂，破产程序常因未充分考虑、预计破产涉税问题而导致债权人的合法权益遭受无端的损害，甚至可能对债务人、重整投资人等利益相关方产生不利影响，甚至埋下法律风险的隐患。
事实上，破产程序并不仅仅意味着处理资产和负债的问题，妥善处理破产涉税问题亦是破产程序的关键环节之一。本文将从破产和税务的双重视角，对企业破产程序中的税务问题进行综合分析。我们将探讨破产清算、和解与重整等不同程序中涉税事项的法律性质及其影响，并提供破产程序中税务处理的策略和建议，以期为相关利益方提供全面、深入的指导。
The Supreme Court’s landmark decision in Sequana1leaves many unanswered questions, and finding a common thread between the four quite separate judgments has proved challenging for practitioners and directors alike. The recent decision in Hunt v.
Ever since unpaid taxes due to HMRC were “crammed down” pursuant to a restructuring plan that it voted against but did not actively oppose in Houst,1 HMRC has challenged restructuring plans and asserted its interests more aggressively, causing the failure of restructuring plans inNasmyth
Die Anforderungen der Finanzverwaltung an die Steuerfreiheit von unternehmensbezogenen Sanierungen steigen in der Praxis.
In France, losses incurred by a company in a given fiscal year can be carried forward to offset profits in subsequent years, without time limit. The annual offset against future profits is limited to a maximum of €1 million, plus 50% of the portion of profit exceeding this threshold. Any unused balance is carried forward to the following year. It is also possible to opt to carry back losses against the previous year's profits, up to a maximum of €1 million.