Tax treatment and consequences of debt restructuring and workouts : Switzerland

Journal
Lehmann, D.U.
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2006 (Volume 8), No. 4
PriceUSD 45

Part of a comparative survey on tax treatment and consequences of debt restructuring and workouts. This article provides a thorough and comprehensive overview of the tax consequences arising from debt restructuring and workouts (both domestic and cross-border) from a Swiss tax perspective.