The tax treatment of haircuts in financial reorganizations

Over the past few years, Singapore has implemented various ambitious insolvency reforms aimed at making the country an international hub for debt restructuring. This article argues that while Singapore has put in place one of the most sophisticated restructuring frameworks in the world, some tax ref...

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Bibliographic Details
Main Authors: Aurelio GURREA-MARTINEZ, OOI, Vincent
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2020
Subjects:
Online Access:https://ink.library.smu.edu.sg/sol_research/3170
https://ink.library.smu.edu.sg/context/sol_research/article/5128/viewcontent/A035._The_Tax_Treatment_of_Haircuts_in_Financial_Reorganizations.pdf
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Institution: Singapore Management University
Language: English