In Re Millard Reveals Taxing Authority Travails In Ch. 15

Law360, New York (January 8, 2014, 4:49 PM EST) -- A recent decision by the United States Bankruptcy Court for the Southern District of New York highlights the challenges faced by the holders of tax judgments against debtors in international insolvency cases.[1] A debtor's tax planning and asset-protection efforts are not necessarily illicit, nor is the filing of a bankruptcy petition to stay judgment collective proceedings evidence of bad faith. For the exasperated taxing authorities of a jurisdiction in which a debtor formerly lived, the fact that tax obligations are generally unenforceable outside of the specific taxing jurisdiction can provide a further source of frustration....

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