The tax treatment of haircuts in financial reorganizations

• المؤلفون الرئيسيون: Aurelio GURREA-MARTINEZ, OOI, Vincent
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2020
• الموضوعات: Insolvency; Restructuring; Debt Forgiveness; Corporate Reorganisation; Taxation; Banking and Finance Law; Taxation-Transnational; Tax Law
• الوصول للمادة أونلاين: 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
• المؤسسة: Singapore Management University

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...