Concepedia

Debt-for-debt Exchanges

Debt-for-Debt Exchanges is a tax treatment concept in Original Issue Discount Taxation that refers to a debt restructuring transaction in which a taxpayer exchanges one debt instrument for another, thereby triggering specific tax consequences based on the difference in issue prices and stated principal amounts under applicable tax code provisions.

17

Publications

486

Citations

30

Authors

20

Institutions

Publications per year

2017–2026

3

Variants

Debt-for-debt Exchange

Parents

Publications

17

The pitfalls and potential of debt-for-nature swaps: A US-Indonesian case study

Danny Cassimon, Martin Prowse, Dennis Essers · Global Environmental Change · 2010 · 85 citations · Full text

, , +8

The Structure of an Environmental Transaction: The Debt-for-Nature Swap

Robert T. Deacon, Paul Murphy · Land Economics · 1997 · 61 citations

, , +15

Debt-for-climate swaps: Killing two birds with one stone?

Dennis Essers, Danny Cassimon, Martin Prowse · Global Environmental Change · 2021 · 48 citations · Full text

, , +8

Debt-for-Nature Swaps: A New Strategy for Protecting Environmental Interests in Developing Nations

Timothy B. Hamlin · Ecology law quarterly · 1989 · 37 citations · Full text

, , +15

China can help solve the debt and environmental crises

B. Alexander Simmons, Rebecca Ray, Hongbo Yang et al. · Science · 2021 · 34 citations · Full text

, , +16

1–5 of 17

Authors

30

  1. DC
    Danny Cassimon

    University of Antwerp, Belgium

    2 publications · 133 citations

    2

    h-index

  2. DE
    Dennis Essers

    University of Antwerp, Belgium

    2 publications · 133 citations

    2

    h-index

  3. MP
    Martin Prowse

    University of Antwerp, Belgium

    2 publications · 133 citations

    2

    h-index

  4. SM
    Stephen Macekura

    University of Virginia, United States

    1 publications · 10 citations

    1

    h-index

  5. PE
    Paul E. Chambers

    University of Central Missouri, United States

    1 publications · 15 citations

    1

    h-index

1–5 of 30

Institutions

20

  1. University of Antwerp

    Antwerp, Belgium

    2 h-index

    5 publications

    351 citations

  2. Northwestern University

    Evanston, United States

    1 h-index

    2 publications

    64 citations

  3. Taras Shevchenko National University of Kyiv

    Kyiv, Ukraine

    1 h-index

    1 publications

    15 citations

  4. Indiana University Bloomington

    Bloomington, United States

    1 h-index

    1 publications

    10 citations

  5. University of Cape Town

    Rondebosch, South Africa

    1 h-index

    1 publications

    48 citations

  6. Center for Global Development

    Washington D.C., United States

    1 h-index

    4 publications

    136 citations

  7. University of Central Missouri

    Warrensburg, United States

    1 h-index

    2 publications

    30 citations

  8. Energostal (Ukraine)

    Kharkiv, Ukraine

    1 h-index

    2 publications

    30 citations

1–8 of 20

Venues

  1. Global Environmental Change

    2 publications · 133 citations

    2

    h-index

  2. DOAJ (DOAJ: Directory of Open Access Journals)

    Repository · 1 publications · 14 citations

    1

    h-index

  3. Environment and History

    1 publications · 10 citations

    1

    h-index

  4. Problems and Perspectives in Management

    1 publications · 15 citations

    1

    h-index

  5. eYLS (Yale Law School)

    Repository · 1 publications · 14 citations

    1

    h-index

1–5