As part of Allen & Overy LLP's series on finance in the current climate Anita Anand and Lydia Challen of Allen & Overy LLP's tax group discuss some of the issues arising on an international restructuring
Back in November (see page 11 of Issue 958 of The Tax Journal) Lydia Challen and Ed Jones discussed the key commercial restructuring techniques that UK distressed companies might consider in the current climate to restructure their balance sheets and the UK tax implications of such techniques.
Here the focus is on some of the main issues which commonly arise in a lender-driven restructuring of an international group.
COMI and Tax Residence
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As part of Allen & Overy LLP's series on finance in the current climate Anita Anand and Lydia Challen of Allen & Overy LLP's tax group discuss some of the issues arising on an international restructuring
Back in November (see page 11 of Issue 958 of The Tax Journal) Lydia Challen and Ed Jones discussed the key commercial restructuring techniques that UK distressed companies might consider in the current climate to restructure their balance sheets and the UK tax implications of such techniques.
Here the focus is on some of the main issues which commonly arise in a lender-driven restructuring of an international group.
COMI and Tax Residence
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