Tax treatment and consequences of debt restructuring and workouts : Belgium

Journal
Lamon, H.; Chalot, M.
Belgium
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2005 (Volume 7), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Part of a comparative survey on the tax treatment and consequences of debt restructuring and workouts in Austria and Belgium. This article analyses the tax and legal consequences of the techniques to restructure company's borrowings under Belgian law.