Tax treatment and consequences of debt restructuring and workouts : Switzerland

Journal
Author
Lehmann, D.U.
Country
Switzerland
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2006 (Volume 8), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Part of a comparative survey on tax treatment and consequences of debt restructuring and workouts. This article provides a thorough and comprehensive overview of the tax consequences arising from debt restructuring and workouts (both domestic and cross-border) from a Swiss tax perspective.