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    Restructuring of indebtedness: French tax points
    2009-06-22

    Summary

    This briefing sets out the key French corporate income tax issues in respect of debt restructurings. In summary, debtors and creditors may be faced with material tax consequences in case of a debt waiver, debt transfer, conversion of debt into equity or debt buy-back, so that such operations may require an appropriate structuring in order to mitigate potential tax issues.

    Introduction  

    This briefing summarises key French tax points relating to restructuring of indebtedness.  

    Filed under:
    France, Insolvency & Restructuring, Tax, Freshfields Bruckhaus Deringer, Contractual term, Surety, Debtor, Security (finance), Waiver, Interest, Accounting, Debt, Withholding tax, Accrued interest, GAAP, US GAAP
    Location:
    France
    Firm:
    Freshfields Bruckhaus Deringer
    CARES Act | Important CARES Act Provisions for Financial Institutions
    2020-03-27

    The CARES Act includes actions specifically designed to provide various levels of temporary regulatory relief to financial institutions and to support the financial services industry as a whole. Following are the key areas in which the CARES Act provides relief to the financial services industry:

    Up to $500 Billion in Emergency Liquidity for Eligible Businesses

    Filed under:
    USA, Banking, Insolvency & Restructuring, Kilpatrick Townsend & Stockton LLP, Coronavirus, Federal Deposit Insurance Corporation (USA), US GAAP, CARES Act 2020 (USA), US Secretary of the Treasury
    Authors:
    Gary R. Bronstein , Christina M. Gattuso , Edward G. Olifer , Stephen F. Donahoe , Dongyu Eddie Wang
    Location:
    USA
    Firm:
    Kilpatrick Townsend & Stockton LLP
    BAP decision in City of Vallejo Chapter 9 case becomes final
    2009-10-15

    An opinion issued earlier this year by the Ninth Circuit Bankruptcy Appellate Panel in the largest municipal bankruptcy since Orange County has become final.

    The BAP decision in the City of Vallejo, California, case became final when the appellant city labor unions voluntarily withdrew their further appeal to the Ninth Circuit. The appeal to the BAP had followed an eight-day bankruptcy court trial over whether Vallejo was eligible to be a chapter 9 debtor. On June 26, 2009, the BAP issued an opinion affirming the bankruptcy court's determination that Vallejo was eligible.

    Filed under:
    USA, California, Insolvency & Restructuring, Litigation, Public, Reed Smith LLP, Bond (finance), Bankruptcy, Debtor, Trade union, Accounting, Debt, Good faith, Balance sheet, Cashflow, US GAAP, Ninth Circuit, United States bankruptcy court, Bankruptcy Appellate Panel
    Authors:
    Mike C. Buckley
    Location:
    USA
    Firm:
    Reed Smith LLP
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