| Popis: |
A company engaged in the modification or restructuring of its debt, or simply the buying back of its debt, should carefully consider the tax implications. In some cases, even what seems like an innocuous action (as in the case of the US tax rules relating to modifications of debt) may have significant tax implications. In other cases, advance planning may yield more efficient structures, or otherwise ensure that taxes are properly factored into the decision-making process. Depending on the situation, the tax cost can take the form of current or deferred tax payments, the reduction or elimination of the company’s valuable tax benefits (such as net operating losses or tax basis), or other limitations on the company’s use of such tax benefits. |
