El regreso de los mecanismos de emergencia para empresas en insolvencia
First Republic Executives Fail in Attempt to Recover Nonqualified Deferred Compensation Plan Assets
Coan vs Killilea, the Dunne Cross-Border Insolvency Case Explained
La caída de las normas especiales de insolvencia
Hipótesis de Negocio en Marcha
Law Firm ILN-telligence Podcast | Episode 80: Peter Fousert, PlasBossinade | The Netherlands
How the New York Department of Financial Services (DFS) Regulates Virtual Currency, a Close Look with Special Guest Kaitlin Asrow, Executive Deputy Superintendent of Research and Innovation, DFS
New Consumer Bankruptcy Reform Act Implications and the 2023 Congressional Outlook - The Consumer Finance Podcast
Navigating the Impact of Counterparty Insolvency and Negative Market Conditions in the Crypto Space
Legally Qualified: A Look at Recent Trends that May Affect Bankruptcies and Restructuring in the Year Ahead
AGG Talks: U.S. Bankruptcy Basics for Foreign Investors
Don’t Wait! What Businesses Should do at the First Sign of Financial Trouble
Out-of-Court Restructuring Alternatives in the European Union, Germany and the United States
The Evolution of Cross-Border Restructuring Processes
M&A Strategies for the Acquisition of Insolvent/Financially Distressed Targets
Challenges for Infrastructure Projects in the Current Environment
Blakes Continuity Podcast: What to Expect When Insolvency Crosses the Border
Fairness & Solvency Opinions Shouldn't Be Overlooked Amid Restructuring Wave
Nota Bene Episode 94: Mapping COVID-19’s Impact on American Bankruptcy and Restructuring with Edward Tillinghast
Blakes Continuity Podcast: Distressed M&A Forecast: A Mix of Sun and Clouds
A recent decision has helped to frame the tests articulated by the Supreme Court in Sequana. The Supreme Court’s landmark decision in Sequana[2022] UKSC 25.leaves many unanswered questions, and finding a common thread...more
The complexities of cancellation of debt income (CODI), including bankruptcy and insolvency implications, are important to understand. When debt is cancelled or discharged, the borrowed funds become taxable income, or...more
The Internal Revenue Code permits a business bad debt deduction when a customer fails to pay for the services rendered or the products supplied by your business. However, the ability to claim an ordinary deduction with...more
Death of a Parent- In the context of a family-owned business, it is often the case that the matriarch or patriarch of the family is also the chief executive of the business. They may have founded the business, or they may...more
This client advisory addresses selected federal tax issues arising in connection with distressed debt transactions. Part I of the client advisory addresses tax issues arising at the debt holder (“Holder”) level and Part II,...more
On December 22, 2022, the Court of Appeal of Québec upheld a Superior Court ruling that GST and QST input tax credits and refunds (“ITCs/ITRs”) claimed by a petitioner in connection with damage payments arising from...more
The Alberta Court of King's Bench (the Court) has confirmed that the abandonment and reclamation obligations owed to the Orphan Well Association (OWA) and the Alberta Energy Regulator (AER) rank in priority to claims of...more
With effect from December 1, 2020, Her Majesty's Revenue and Customs ("HMRC") ranks ahead of floating charge holders and unsecured creditors with respect to recovering certain pre-insolvency taxes from an insolvent business...more
During the course of 2020, the U.K. government has pushed ahead with introducing new measures that are likely to be of material relevance to financial restructurings and corporate reorganizations. There have also been other...more
The various thematic memos included below summarize the exceptional package enacted by the French State since the beginning of the lockdown (confinement) and aimed at supporting companies particularly affected by the economic...more
Join Hogan Lovells Finance and Litigation and Employment practice groups on Wednesday, 10 June for a webinar on Mexican insolvency proceedings. Program topics will include: - Automatic stay and provisional relief. -...more
This update is meant to provide U.S. investors in real estate with information regarding a federal tax election that may ease the federal income tax burden of income created by debt forgiveness, including any reductions in...more
On 13 March 2020, the German government agreed on a far-reaching package of measures to protect companies and businesses in the German market. The central message is that the Federal State (Bund) and the provinces...more
Draft legislation included in the Finance Bill 2019-2020 will potentially make directors and certain other individuals closely connected to a company jointly and severally liable for a company’s tax liabilities that arise...more
Recently the German legislature passed a new law, exempting extraordinary profits created by the waiver of claims under restructurings from income tax liability. ...more
What Happens in Delaware Does Not Always Stay in Delaware: Caesars Victorious in Venue Battle - On Wednesday, January 28, the Bankruptcy Court for the District of Delaware transferred venue for the involuntary bankruptcy...more