Italy - Tax Issues in Consensual Debt Restructuring - The authors review the income tax treatment commonly applied to consensual debt restructuring in Italy. In some circumstances, such transactions could imply the recognition of gains in the income statement of the borrower, which could, in turn, trigger potential tax consequences.
Year of publication: |
2012
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Authors: | Salvadori di Wiesenhoff, Vittorio ; Egori, Roberto |
Published in: |
Derivatives & financial instruments. - Amsterdam : IBFD Publ. BV, ISSN 1389-1863, ZDB-ID 14709764. - Vol. 14.2012, 5
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