Distressed Debt and the US Original Issue Discount Rules: An Intricate Web for the International Investor

Journal
Bender, K.; Breitmeyer, S.; Galinski, C.
United States
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2013 (Volume 15), No. 4
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In light of recent changes to the US Regulations concerning what it means for property to be “publicly traded” for purposes of determining the original issue discount of a debt instrument, the authors provide a review of the current rules governing original issue discount.