Tax considerations for financing and refinancing transactions in turbulent times / Jiyeon Lee-Lim, Joseph M. Kronsnoble, Cheryl M. Coe and Jocelyn F. Noll
Disponible también en formato electrónico.
Resumen.
Cash management, preservation of liquidity, and execution of committed fi nancings are of paramount importance during periods of market uncertainty, but volatile market conditions also
present a unique opportunity for borrowers or private equity funds with available cash to purchase debt at a discount. This article discusses key U.S. federal income tax considerations that arise in connection with the modification, purchase, and repurchase of debt, and offers practical takeaways.
LIQUIDEZ INTERNACIONAL
DEUDA PUBLICA
INVERSIONES
IMPUESTOS
Lee Lim, Jiyeon
Journal of Taxation of Investments 0747-9115 v. 37, n. 4, Summer 2020, p. 3-21