Netherlands - Tax Issues in Consensual Debt Restructuring
- B. van Kasteren; J. van der Pol
- Derivatives & Financial Instruments, 2012 (Volume 14), No 5
- 17 September 2012
The authors present the main Dutch tax aspects of consensual debt restructurings involving Dutch debtors, including consensual debt restructurings by means of amendments of the terms and conditions of debt, debt buy-backs, debt-for-debt or debt-for-equity swaps, and debt waivers.