In This Issue By Hugh Nineham 3; Focus On International Restructuring Asset-Based Lending: An Alternative to Restructuring By Gary Rosenbaum and Adam Spiegel 4; New OECD Tax Guidelines Applicable to Business Restructurings Steven Hannes 6; Imposing Hierarchy in Intercreditor Relations By Nathan Coco 7; Chapter 15 Recognition in the United States: Recent Developments By Geoffrey Raicht and Nava Hazan 8; State Aid Regime for Restructuring Companies in Europe: Limits and Opportunities By Martina Maier and Philipp Werner 10; The Development of Restructuring in Italy By Filippo Mazza 12; The Major Tax Obstacles to Restructuring in Germany By Gero Burwitz and Annette Keller 14; What They Don’t Know Will Hurt You By Eileen O’Connor 15; New Perspectives and Opportunities for Turnaround Investors in Germany By Uwe Goetker and Thomas Ammermann 16; Features: Bilateral Investment Treaties After the Lisbon Treaty By Gary Moss and James McNamara 18; National Security Review: Is It a Game of Tit for Tat? By Henry Chen, Michael Socarras and Michael Xu 20; Demystifying US State Income Taxation of Non-US Corporations By Arthur Rosen and Lindsay LaCava 22; and, International Tax Reform in the United Kingdom: The Latest Chapter By James Ross 24
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