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Results: 1-10 of 1,366

Conducting Business in Ukraine 2016
  • Baker & McKenzie
  • Ukraine
  • May 11 2016

Ukraine is located in the best part of Europe and covers a land area of 603,700 sq. Kilometers with a coastline of 2,782 kilometers, making it the


New IRS Memo on Bad Boy Guarantees
  • Ropes & Gray LLP
  • USA
  • May 9 2016

The March 17 Alert noted that the IRS in a Chief Counsel Advice ("CCA") had discussed the effect that certain “bad boy carve-out guarantees” (that


LMA updates- quarter one 2016
  • Latham & Watkins LLP
  • Belgium, European Union, France, Russia, United Kingdom
  • May 5 2016

Article 55 of the EU Bank Recovery and Resolution Directive 201459 (BRRD) requires European Economic Area (EEA) firms and other in-scope entities to


Another Reason to be Cautious about “Bad Boy Non-Recourse Carve-out Guarantees”
  • Locke Lord LLP
  • USA
  • April 25 2016

On February 5, 2016 the IRS released Chief Counsel Advice Memorandum Number 201606027 (the IRS Memo) concluding that "bad boy guarantees" may cause


Update on “Bad Boy” Guarantees
  • Dickinson Wright PLLC
  • USA
  • April 22 2016

The IRS issued a Memorandum on April 15, 2016 clarifying the treatment of nonrecourse debt subject to certain “bad boy” guarantees. The Memorandum


EuroResourceDeals and Debt - April 2016
  • Jones Day
  • France, Italy, USA
  • April 21 2016

In In re Berau Capital Resources Pte Ltd, 540 B.R. 80 (Bankr. S.D.N.Y. 2015), the US Bankruptcy Court for the Southern District of New York recently


“Bad Boy Guarantee” of Non-Recourse Partnership Debt
  • Sullivan & Cromwell LLP
  • USA
  • April 18 2016

On April 15, 2016, the IRS released a generic legal Advice Memorandum (the “GLAM”) providing an important and helpful clarification of the treatment


The Great Brexit Debate
  • Dentons
  • European Union, United Kingdom
  • April 1 2016

The UK is now counting down to the 23 June 2016 referendum on whether to stay in or leave the European Union. Dentons summarises the background to


Partial Payment of VAT Debt in Case of Arrangement with Creditors
  • Paul Hastings LLP
  • European Union
  • March 23 2016

In case of arrangement with creditors under Article 160 of the Bankruptcy Law, Article 182-ter, introduced by Article 146 of D.Lgs. n. 52006


IRS Memo on Bad Boy Guarantees May Recharacterize Non-Recourse Debt as Recourse Liability
  • Ropes & Gray LLP
  • USA
  • March 17 2016

On February 5, 2016, the Office of Chief Counsel of the Internal Revenue Service (“IRS”) released a memorandum (a “Memo”) related to the appropriate