Long-term debt Definition

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What does Long-term debt mean?

debt liabilities due in one year or more.

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Tax and buyouts—tax issues for the acquisition group

Tax and buyouts—tax issues for the acquisition group FORTHCOMING CHANGE relating to UK transfer pricing legislation: At Autumn Budget 2024, and following a consultation on updating UK transfer pricing legislation (as well as legislation relating to the diverted profits tax and to permanent establishments), the government announced that it will be publishing a second-round consultation on reforms to modernise and simplify those rules in spring 2025. The government confirmed that this will include the potential removal of UK-to-UK transfer pricing to reduce the UK compliance burden. Consultations will also be launched in spring 2025 on further changes to the UK transfer pricing rules, including around lowering the existing thresholds for medium-sized businesses and introducing a new filing obligation for in-scope multinationals. The government will also be reviewing the transfer pricing treatment of cost contribution arrangements, where the costs and benefits of developing intellectual property are shared by group companies, and rectifying a current gap in the legislation relating to Advance Thin Capitalisation Agreements (for which legislation has been included...

UK withholding tax on yearly interest

UK withholding tax on yearly interest Unless an exemption or a relief applies, a payment of UK source yearly interest is subject to a requirement to deduct (and account to HMRC for) an amount in respect of UK income tax at the basic rate (currently, 20%) if made: • by a company (unless it is made by that company in a fiduciary or representative capacity) • by a local authority (unless it is made by that local authority in a fiduciary or representative capacity) • by or on behalf of a partnership of which at least one partner is a company, or • by any person to another person whose usual place of abode is outside the UK (broadly, this applies where the recipient is an individual who usually lives outside the UK or a company whose main place of business is outside the UK and which does not have a permanent establishment in the UK in respect of which the interest is within the charge...

Discover our 19 Practice Notes on Long-term debt

Closing Memorandum for a high-yield bond transaction

Closing Memorandum for a high-yield bond transaction This is a template closing memorandum for use in a high-yield bond transaction. It sets out steps to be taken during the course of a high-yield bond transaction. Additional documents or steps (such as escrow arrangements) may be required, depending on the specific transaction. This pro forma closing memorandum has been drafted on the basis of a high-yield bond issuance which is secured, has the benefit of guarantees from the issuer group, is rated and is listed on a stock exchange, and where the issuer is relying on Regulation S and Rule 144A of the US Securities Act 1933. You may come across a deal which does not use a closing memorandum. Rather, counsel only drafts the certificates typically appended to the closing memorandum. If this is the case, be sure that all certificates are drafted and that all necessary documents and steps are covered. The preference would be to put the full closing memorandum together for completeness. [ISSUER] €[●][Floating...

Underwriting agreement (US IPO)

Underwriting agreement (US IPO) Underwriting Agreement (US IPO) [insert number] Shares ______________________ Common Stock [insert date], [insert year] ___________________________ As representative of the several Underwriters named in Schedule I hereto c/o [insert name] [insert name] ________________________ Dear [insert text]: Pursuant to this Underwriting Agreement, [insert name], a [insert nature of the company] (the Company), proposes to issue and sell to the several underwriters named in Schedule I hereto (the Underwriters) for whom you are acting as representative (the Representative), and certain shareholders of the Company named in Schedule II hereto (the Selling Shareholders) severally propose to sell to the several Underwriters, an aggregate of [insert number of shares] shares (the Firm Shares) of the common stock, par value $[insert number] per share, of the Company (the Common Stock), of which [insert number of shares] shares are to be issued and sold by the Company and [insert number of shares] shares are to be sold by the Selling Shareholders in the amounts set forth...

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EU Law weekly highlights—27 July 2023

This week's edition of EU Law weekly highlights includes an analysis of the Commission's strategy on Web 4.0 and virtual worlds regarding IP rights, the Commission adopting essential services in 11 sectors covered by the Critical Entities Resilience Directive and the Council of the EU giving its final approval to energy efficiency and sustainable fuel rules. In addition this week, the Council gave its final approval for the Chips Act and the Commission issued a formal notice to 25 Member States for failing to transpose EU directives.

Financial Services weekly highlights—27 July 2023

This week's edition of Financial Services weekly highlights includes: the FCA’s perimeter report including specific issues that the FCA sees in relation to the perimeter and the action the FCA is taking in response; the PRA’s policy statement on changes to the regulatory regime for credit unions; the PRA’s fine of £87m to Credit Suisse for serious risk management and governance failures, and the Council of the EU and European Parliament reaching provisional agreement with respect to the review of AIFMD and UCITS, plus dates for your diary over the coming week.

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