Tax Issues in Consensual Debt Restructuring

Journal
Author
Kasteren, B. van; Pol, J. van der
Country
Netherlands
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2012 (Volume 14), No. 5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The authors present the main Dutch tax aspects of consensual debt restructurings involving Dutch debtors, including consensual debt restructurings by means of amendments of the terms and conditions of debt, debt buy-backs, debt-for-debt or debt-for-equity swaps, and debt waivers.