Tax and Legal Restructuring Services slide image

Tax and Legal Restructuring Services

戛 Our service offerings Liquidity management - - Help maximize tax refund, taxdeferral and tax- holiday opportunities. Allow for tax efficient transfer of cash within the group. Help maximize loss carry-back (e.g. by provisioning). Reclaim value-added tax (VAT) on bad debts. Sale and lease back transactions. 2 Operational restructuring/turnaround advisory Adjust transfer pricing to the modified business model. Debt capacity analysis following operational reorganization. Utilization of tax losses and tax attributes. Secure availability of tax and customs permits and licenses required for continuation of business. Employee tax consequences of workforce reorganization. 3° Financial restructuring - - Utilization of loss on cancellation of debt at the creditor level and minimize taxation on release of debt at the debtor level. Tax consequences of conversion of debt into equity. Secure deductibility of interest on remaining debt. Tax treatment of increase in value of equity or debt instrument following distress situation. Help avoid adverse tax consequences of (required) legal reorganizations. 4° Pre- and post-insolvency advisory Quantifying the corporation potential tax attributes and identifying and planning for the potential tax consequences arising in debt modifications/debt cancellations. Determining the potential limitations on the deductibility of expenses incurred in the insolvency/bankruptcy proceeding. Determining potential tax consequences of the reorganization plan. Quantifying and planning for the potential tax impacts of asset sales and determining the tax cost of asset sales. Evaluating and analyzing the potential tax effects of intercompany transactions and intercompany reorganizations. 7 Tax and Legal Restructuring Services © 2021 Copyright owned by one or more of the KPMG International entities. KPMG International entities provide no services to clients. All rights reserved. >>>> 品 良 島
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