| 000 | 01431nab a2200253 c 4500 | ||
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| 999 |
_c142465 _d142465 |
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| 003 | ES-MaIEF | ||
| 005 | 20200828092704.0 | ||
| 007 | ta | ||
| 008 | 200828t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 245 | 0 |
_aTax considerations for financing and refinancing transactions in turbulent times _c Jiyeon Lee-Lim, Joseph M. Kronsnoble, Cheryl M. Coe and Jocelyn F. Noll |
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| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aCash 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. | ||
| 650 | 4 |
_933493 _aLIQUIDEZ INTERNACIONAL |
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| 650 | 4 |
_942647 _aDEUDA PUBLICA |
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| 650 |
_aINVERSIONES _947531 |
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| 650 |
_aIMPUESTOS _947460 |
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| 700 | 1 |
_961532 _aLee Lim, Jiyeon |
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| 773 | 0 |
_9162792 _oOP 235/2020/4 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 37, n. 4, Summer 2020, p. 3-21 |
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| 856 | _uhttps://www.civicresearchinstitute.com/online/PDF/JTI-3704-01-Financing.pdf | ||
| 942 | _cART | ||