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The aim of this paper is to draw some conclusions from a long‑term project inspired by the so‑called Mock trials experienced in the USA and applied into the Czech system of law education of students at the Faculty of Economics of the University of South ...
Martina Krásnická +3 more
doaj +1 more source
Concrete Aspects Regarding the Imputation of Current Tax Receivables in Insolvency Proceedings [PDF]
This paper captures the practical aspects in terms of tax treatment of the receivables arising subsequent to the initiation of insolvency proceedings, during the observation period, in judicial reorganization or bankruptcy proceedings.
Marioara Mirea, Cristina Stroie
doaj
Mechanism of the insolvency legal regulation is a complex of rules of substantive and procedure laws settling the main principles of legal regulation of the relations arising in connection with the debtors’ insolvency.
V. V. Kuleshov
doaj +1 more source
The article examines the Italian approach to farming enterprises' insolvency. In Italy, farmers were traditionally excluded from the application of insolvency proceedings regardless of their corporate status.
Oriana Casasola, Elisa Salvadori
semanticscholar +1 more source
Are Russian commercial courts biased? Evidence from a Bankruptcy Law Transplant [PDF]
We study the nature of judicial bias in bankruptcy proceedings following the enactment of the 1998 bankruptcy law in Russia. The two main findings are as follows.
Lambert-Mogiliansky, Ariane +2 more
core +3 more sources
The Characterization of Pre-insolvency Proceedings in Private International Law
The decade since the financial crisis has witnessed a proliferation of various ‘light touch’ financial restructuring techniques in the form of so-called pre-insolvency proceedings.
Irit Mevorach, A. Walters
semanticscholar +2 more sources
The inefficiency of Spanish insolvency proceedings – evidenced by their length and reflected in the fact that non-financial corporations and sole proprietors make limited use of both insolvency proceedings and pre-insolvency arrangements – is a ...
Miguel García-Posada
semanticscholar +1 more source
Multinational enterprise groups in insolvency: how should the European Union act?
Despite the reality of the multinational enterprise group, many jurisdictions only deal with the single corporate entity. This is also the case in the context of cross-border insolvency.
Eva M.F. de Vette
doaj +1 more source
Domestic insolvency proceedings before investment treaty arbitration
The involvement of foreign investors in domestic insolvency proceedings has raised complex and controversial issues in investment treaty arbitration, both procedurally and substantively.
Hosna Sheikhattar +1 more
semanticscholar +1 more source
Arbitration in cross‐border insolvency proceedings: The Chinese perspective
The approach to recognition and assistance in cross‐border insolvency proceedings in China has tended to be restrictive. In contrast, the approach of Chinese courts to foreign arbitrations has been different.
Yingxiang Long, Rebecca Parry
semanticscholar +1 more source

