GLOBAL TRENDS IN CORPORATE RESTRUCTURING

Abstract

The article depicts the author’s view on corporate, finance and tax restructuring of companies’ debts and restoration of their solvency. The author investigated global experience of corporate restructuring, including finance restructuring of debts, its organization, forms, methods, specific features and objectives. The article provides concrete examples and assesses the results of international companies’ work, which specialize in corporate finance restructuring aiming at business solvency restoration. In respect to the Russian Federation the author studied conditions and the foundation necessary to carry out tax and finance restructuring of companies, analyzed the work of the Federal Tax Service in the field of dealing with tax-payers-debtors on taxes, fees and insurance premiums, showed its impact on the finance standing of companies and discussed ways of resolving the problems of stale debt elimination through finance and tax restructuring. The author puts forward proposals aimed at using the best global practice in corporate and finance restructuring in the Russian Federation, which could provide the professional level of dealing with finance restructuring and sanitation of companies facing problems of debt settlement. The given problem was researched in the context of other tasks being solved within the frames of national projects, including raising labour productivity and business profitability.

Keywords

• финансовая реструктуризация
• налоговая реструктуризация
• банкротство
• задолженность
• санация
• риски
• стейкхолдеры
• кредиторы