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    German “restructuring tax law” under review of the European Commission
    2011-06-09

    On 26 January 2011 the European Commission declared the so-called Restructuring Clause (Sanierungsklausel) (Sec. 8c (1a) of the German Corporate Income Tax Act (CTA)) as inconsistent with EU funding guidelines. The decision of the European Commission is criticized by national experts and stresses the German economy with a hardly tolerable uncertainty as regards tax issues in restructurings.  

    Filed under:
    Germany, Insolvency & Restructuring, Tax, Latham & Watkins LLP, Regulatory compliance, Tax exemption, Ex post facto law, Debt, Balance sheet, Bénéfice, European Commission, Federal Ministry of Finance (Germany), Court of Justice of the European Union
    Location:
    Germany
    Firm:
    Latham & Watkins LLP
    Proposed amendment to the German Insolvency Code – tax claims as preferred insolvency claims
    2010-07-09

    As part of the German government’s costs savings package, a change in the German Insolvency Code may be implemented which will grant to the German fiscal authorities a preferred creditor status.

    Filed under:
    Germany, Insolvency & Restructuring, Tax, Squire Patton Boggs, Debtor, Unsecured debt, Budget, Preferred stock, Bundestag
    Authors:
    Andreas Lehmann
    Location:
    Germany
    Firm:
    Squire Patton Boggs
    Forgiveness of distressed debt in Europe
    2009-03-31

    Tax treatment in the hands of the creditor

    If a creditor waives an intra-group receivable, this leads to an accounting loss in the amount of the receivable. Such loss, however, is not automatically tax-deductible in the hands of the creditor.

    Filed under:
    Germany, Insolvency & Restructuring, Tax, Bird & Bird LLP, Share (finance), Shareholder, Debtor, Security (finance), Waiver, Accounts receivable, Taxable income, Debt, Liability (financial accounting), Tax deduction, Fair market value, Distressed securities, Bénéfice, GAAP
    Authors:
    Arnoud Knijnenburg , Pieter Camps
    Location:
    Germany
    Firm:
    Bird & Bird LLP
    Impact of the recent changes in the German tax laws on debt to equity swaps
    2009-04-22

    Due to the ongoing financial crisis and the economic downturn accompanied therewith, many German companies are or will be struggling with default and insolvency problems.

    Filed under:
    Germany, Insolvency & Restructuring, Tax, White & Case, Tax exemption, Shareholder, Accounts receivable, Interest, Taxable income, Swap (finance), Debt, Debt relief, Default (finance), Income-Tax Act 1961 (India)
    Location:
    Germany
    Firm:
    White & Case
    Impact of COVID-19 on Insolvency Laws: How Countries Are Revamping Their Insolvency and Restructuring Laws to Combat COVID-19
    2020-04-08

    The amendments of the Response Act are temporary and will apply for six months until September 23, 2020. However, subject to economic and health developments, the provisions may be expanded in both their application and scope

    Filed under:
    Global, Banking, Insolvency & Restructuring, Tax, Squire Patton Boggs, Coronavirus, Commercial tenant, HM Revenue and Customs (UK), CARES Act 2020 (USA)
    Location:
    Global
    Firm:
    Squire Patton Boggs
    General Counsel update - February 2014
    2014-02-27

    A SUMMARY OF MAJOR DEVELOPMENTS IN KEY AREAS GENERAL COUNSEL UPDATE 27 February 2014 LEGAL GUIDE EDITION 37

    Filed under:
    Global, Banking, Capital Markets, Competition & Antitrust, Derivatives, Employment & Labor, Insolvency & Restructuring, Insurance, Intellectual Property, IT & Data Protection, Litigation, Media & Entertainment, Real Estate, Tax, Telecoms, Trade & Customs, Herbert Smith Freehills LLP, Free trade area, Trans-Pacific Partnership
    Location:
    Global
    Firm:
    Herbert Smith Freehills LLP
    Historic award in the Yukos majority shareholders arbitration
    2014-07-28

    SHAREHOLDERS ARBITRATION
    In a historic USD 50 billion award rendered on July 18, 
    2014, an Arbitral Tribunal constituted pursuant to the 
    Energy Charter Treaty held unanimously that the Russian 
    Federation breached its international obligations under the 
    Energy Charter Treaty by destroying Yukos Oil Company 
    and appropriating its assets. 
    The Tribunal, applying the UNCITRAL Arbitration Rules and sitting in The 
    ague under the auspices of the Permanent Court of Arbitration ordered the 

    Filed under:
    Global, Russia, Arbitration & ADR, Insolvency & Restructuring, Tax, A&O Shearman, Shareholder
    Location:
    Global, Russia
    Firm:
    A&O Shearman
    New OECD tax guidelines applicable to business restructurings
    2011-04-04

    Tax authorities have perceived recently that international corporate groups are going through internal business restructurings in large part or in whole to achieve income tax savings.

    Filed under:
    Global, Insolvency & Restructuring, Tax, McDermott Will & Emery, Income tax
    Location:
    Global
    Firm:
    McDermott Will & Emery
    Trade alert - June 2015, issue 18 - Iceland
    2015-07-01

    ICELAND INTRODUCES A PLAN TO LIFT CAPITAL CONTROLS

    In a move that creditors have been waiting patiently forsince 2008, the Icelandic government has finally taken a step towards the lifting of capital controls which were imposed in Iceland after the financial crisis that will impact the main three failed banks;Kaupthing, Landsbanki and Glitnir.

    Filed under:
    Greece, Iceland, Banking, Insolvency & Restructuring, Real Estate, Tax, Cadwalader Wickersham & Taft LLP
    Location:
    Greece, Iceland
    Firm:
    Cadwalader Wickersham & Taft LLP
    Hong Kong Law Year in Review 2016 and Year to Come 2017
    2017-01-05

    Year in Review – Hong Kong Law in 2016

    Filed under:
    Hong Kong, Arbitration & ADR, Banking, Capital Markets, Competition & Antitrust, Derivatives, Employment & Labor, Insolvency & Restructuring, Litigation, Tax, White Collar Crime, Linklaters LLP, Disability
    Location:
    Hong Kong
    Firm:
    Linklaters LLP

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