Download or read book Taxes and Financial Restructuring written by Lorie Johnson (Ph. D.) and published by . This book was released on 2005 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Planning for Troubled Corporations written by Gordon D. Henderson and published by CCH. This book was released on 2007 with total page 1084 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax Planning for Troubled Corporations, by noted tax attorneys Gordon D. Henderson and Stuart J. Goldring, clearly outlines the steps involved in corporate bankruptcy proceedings and examines the tax procedural aspects of bankruptcy. This classic treatise provides crystal clear analysis and guidance for any company considering bankruptcy filing and for tax, financial and legal advisors to such companies. It examines the full gamut of tax aspects, consequences and considerations of bankruptcy and non-bankruptcy restructuring of financially troubled businesses -- from the corporation's initial tax payment and reporting obligations through the claims resolution process, to the payment and discharge of tax claims pursuant to a confirmed Chapter 11 plan.
Download or read book Debt Taxes and Corporate Restructuring written by John B. Shoven and published by Brookings Institution Press. This book was released on 2012-01-01 with total page 223 pages. Available in PDF, EPUB and Kindle. Book excerpt: The boom in corporate restructuring, accompanied by large increases in debt finance, was one of the most important developments in the U.S. economy in the 1980s. Financial and tax specialists analyze how the U.S. tax system-especially in its bias toward debt financing-has affected corporate financial decisions and influenced the recent wave of corporate restructuring. The authors evaluate the hypothesis that the rise in the cost of capital during the 1980s helped stimulate the surge in corporate takeovers. They analyze the effect that changes in tax laws and in the volume of government debt have had on corporate financial decisions. The authors examine how recent financial innovations have blurred the distinction between debt and equity finance.
Download or read book Tax Aspects of Restructuring Financially Troubled Businesses written by Candace A. Ridgway and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: ... analyzes the tax implications of restructuring a business' debt, primarily focusing on out-of-court restructurings as an alternative to foreclosure or bankruptcy. Restructuring debt may allow a financially troubled business to continue operations, but may also result in federal income tax liabilities, such as debt-discharge income, or other adverse tax consequences.
Download or read book A Review of Taxes and Corporate Finance written by John R. Graham and published by Now Publishers Inc. This book was released on 2006 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Review of Taxes and Corporate Finance investigates the consequences of taxation on corporate finance focusing on how taxes affect corporate policies and firm value. A common theme is that tax rules affect corporate incentives and decisions. A second emphasis is on research that describes how taxes affect costs and benefits. A Review of Taxes and Corporate Finance explores the multiple avenues for taxes to affect corporate decisions including capital structure decisions, organizational form and restructurings, payout policy, compensation policy, risk management, and the use of tax shelters. The author provides a theoretical framework, empirical predictions, and empirical evidence for each of these areas. Each section concludes with a discussion of unanswered questions and possible avenues for future research. A Review of Taxes and Corporate Finance is valuable reading for researchers and professionals in corporate finance, corporate governance, public finance and tax policy.
Download or read book Tax Restructuring written by Mark Weinberger and published by . This book was released on 1996 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Art of Capital Restructuring written by H. Kent Baker and published by John Wiley & Sons. This book was released on 2011-07-28 with total page 612 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most up-to-date guide on making the right capital restructuring moves The Art of Capital Restructuring provides a fresh look at the current state of mergers, acquisitions, and corporate restructuring around the world. The dynamic nature of M&As requires an evolving understanding of the field, and this book considers several different forms of physical restructuring such as divestitures as well as financial restructuring, which refers to alterations in the capital structure of the firm. The Art of Capital Restructuring not only explains the financial aspects of these transactions but also examines legal, regulatory, tax, ethical, social, and behavioral considerations. In addition to this timely information, coverage also includes discussion of basic concepts, motives, strategies, and techniques as well as their application to increasingly complex, real-world situations. Emphasizes best practices that lead to M&A success Contains important and relevant research studies based on recent developments in the field Comprised of contributed chapters from both experienced professionals and academics, offering a variety of perspectives and a rich interplay of ideas Skillfully blending theory with practice, this book will put you in a better position to make the right decisions with regard to capital restructuring in today's dynamic business world.
Download or read book Reorganizing Failing Businesses written by and published by American Bar Association. This book was released on 2006 with total page 700 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reorganizing Failing Businesses presents the totality of the restructuring process as it is practiced today, with detailed explanations of the laws, customs, and techniques that are central to restructurings. It analyzes each situation from the perspective of all key constituencies, and explains how the New Bankruptcy Code would operate in that context.Also, addressed is how the new Code interacts with a variety of other legal disciplines, such as the federal securities laws, finance, intellectual property laws, antitrust, tax laws, and environmental laws.
Download or read book Tax Planning for International Mergers Acquisitions Joint Ventures and Restructurings 5th Edition written by Peter H. Blessing and published by Kluwer Law International B.V.. This book was released on 2020-03-10 with total page 7048 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings Fifth Edition Edited by Peter H. Blessing and Ansgar A. Simon About the editors: Peter H. Blessing is Associate Chief Counsel, International, at the Office of Chief Counsel of the Internal Revenue Service. Before his appointment in April 2019, he was the head of cross-border corporate transactions in KPMG’s Washington National Tax group. He is a member of Washington National Tax practice of KPMG LLP. His practice involves transactional, advisory and controversy matters, generally in a cross-border context. Peter obtained his LL.M. Taxation from New York University School of Law and has also earned degrees from Princeton University and Columbia Law School. Ansgar A. Simon heads the transactional tax practice of Covington & Burling LLP in New York. His broad-based transactional tax practice covers mergers and acquisitions, corporate restructuring transactions, divestitures, spin-offs, and joint ventures, as well as the financing of such transactions, generally in a cross-border context. Ansgar received his degree in law from Stanford Law School and a PhD in philosophy from the University of California, Los Angeles. About the book: Tax Planning for International Mergers, Acquisitions, Joint Ventures and Restructurings is a practical overview of key tax aspects of international transactions that have general applications, followed by twenty detailed country profiles. Transactional tax planning always is of critical importance to sound deal making. In the international arena, cross-border mergers and acquisitions continue to proliferate as companies seek to maximize global market opportunities. Whether the transaction be strategic or opportunistic, transformational or conventional expansion, third party or internal value-enhancing restructuring, it is crucial for management and counsel to develop a working knowledge of the salient features of the relevant tax law in a broad range of global jurisdictions. This book, now in its fifth edition, distils knowledge of the tax aspects involved in such transactions across international borders. What’s in this book: This book considers each jurisdiction’s handling of areas of concern in international tax planning such as: – entity classification; – structuring taxable transactions; – structuring tax-free transactions (both in domestic and cross-border transactions); – loss planning; – IP planning; – compensation arrangements; – acquisition financing; – joint venture planning; – value added tax issues; and – tax treaty usage. The experts in each country suggest solutions designed to maximize effective tax planning and satisfy compliance obligations. How this will help you: This user-friendly work assists in planning and evaluating strategies for transactions, both nationally and internationally, in single and multiple jurisdictions, as well as in implementing them. This book further allows an easy comparison of key tax aspects in major jurisdictions, thereby providing not only an easy understanding of the key structuring points in context but also critical issue-spotting as well as highlighting potential value-enhancing strategies. Addressing an important information gap in an area of widespread commercial concern, this resource helps international tax counsel, corporate and financial services attorneys, and corporate planning and compliance professionals to confidently approach challenging situations in both national and international regime. Editors: Peter H. Blessing and Ansgar A. Simon
Download or read book Financial and Taxation Issues in Corporate Restructuring written by Lynda Kugel and published by . This book was released on 1982 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Aspects of Restructuring Financially Troubled Businesses written by Gregory E. Stern and published by . This book was released on 2009 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: ... analyzes the tax implications when a business chooses to restructure its debts as an alternative to foreclosure or bankruptcy. By restructuring its debts, a financially troubled business may be able to continue operations but, as a result, may be subject to significant federal income tax liabilities. The portfolio addresses the tax consequences that can arise when a business acquires its debt for less than the debt's outstanding balance or when the business modifies the terms of its debt.
Download or read book Tax Aspects of Restructuring Corporate Debt written by Robert E. Demmett and published by . This book was released on 1992 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Consequences of FHA Multifamily Restructuring written by United States. Congress. House. Committee on Banking and Financial Services. Subcommittee on Housing and Community Opportunity and published by . This book was released on 1997 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Differential Taxation of Capital Income After Federal Tax Restructuring written by James A. Papke and published by . This book was released on 1996* with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Aspects of Corporate Restructuring written by Stephen J. Gates and published by . This book was released on 1995 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation in Corporate Insolvency and Rescue written by Anthony C. R. Davis and published by Tottel Publishing. This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: A unique guide to the taxation of companies in liquidation, receivership or administration, and those making voluntary arrangements. This book examines the tax position of the insolvent company, its creditors and shareholders, and the Crown. Packed full of invaluable tax planning suggestions, the new sixth edition covers all relevant changes up to and including Finance Act 2006.
Download or read book Report of the Orange County Restructuring Plan written by California. Bureau of State Audits and published by . This book was released on 1995 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt:
