Tax treatment and consequences of debt restructuring and workouts : Brazil

Journal
Author
Haddad, G. Lian; Bolan, R. Ferreira; Neto, A. Trevisan
Country
Brazil
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2006 (Volume 8), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Part of a comparative survey on tax treatment and consequences of debt restructuring and workouts. This article discusses some important tax considerations that affect debt restructuring transactions in Brazil, focusing on the impact of changes to the conditions of a debt (e.g. terms and parties) that such restructuring transactions typically involve.