Publications
INSOL International Special Report
JCOERE Project PI Professor Irene Lynch Fannon was among the contributors to an INSOL International Special Report, published in June 2020.
The Report, entitled "Restructuring Cross-border Groups: Key Considerations Around Foreign Tax and Finance-driven SPVs" is written by Professor Reinout Vriesendorp, Ferdinand Hengst and Wies van Kesteren of De Brauw Blackstone Westbroek, with contributions from Professor Irene Lynch Fannon of University College Cork, Michel Nickels and Benoit Nerriec of Elvinger Hoss Prussen.
This report provides an overview of the key considerations involved in restructuring cross-border groups where the group has foreign SPVs incorporated in The Netherlands, Ireland and Luxembourg. The report also focuses on the relevant fiduciary duties of the board of directors of the SPVs; the possibility of SPVs disrupting a cross-border group restructuring and the implications on upstream and downstream guarantees between related companies.
To read the report (membership required), please click here and click on the "Special Reports" section.
Further information about INSOL International can be found at https://www.insol.org/
Citation: Vriesendorp R, Hengst F, van Kesteren W, Lynch Fannon I, Nichels M, Nerriec B, INSOL International Special Report on Restructuring Cross Border Groups: Key Considerations Around Foreign Tax and Finance Driven SPVs (INSOL International, June 2020).
For more on this story contact:
Professor Irene Lynch Fannon
School of Law, University College Cork, Cork T12 CC79, IRELAND
Tel: +353-21-4902529 Email: i.lynchfannon@ucc.ie