Topic
Redemption Premiums
3 published works
India Tax Law
Premium Received on Redemption of Debentures: Taxed as Interest or Capital Gains?
By Kunal Savani, Bipluv Jhingan, Lakshya Gupta, Dhruv Chhajed
Background While debentures have been a common mode of raising debt for companies, there still remains ambiguity regarding the taxation of certain income earned from debentures. Taxation of premium received…
Delaware Bankruptcy Update
Redemption Premiums – They Now Survive a Bankruptcy Filing
On August 29, 2016, the Third Circuit released a precedential opinion (the "Opinion") which opined that a "[redemption] premium, meant to give the lenders the interest yield they expect, [does…
In Solvency
Redemption Premiums – They Now Survive a Bankruptcy Filing
By Fox Rothschild LLP, Fox Rothschild LLP
On August 29, 2016, the Third Circuit released a precedential opinion (the "Opinion") which opined that a "[redemption] premium, meant to give the lenders the interest yield they expect, [does…