The taxation priority in insolvency: an
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John Duns; John Glover
📂
Article
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2005
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John Wiley and Sons
🌐
English
⚖ 170 KB
Tax claims are the most common precipitant of a bankruptcy or winding up and they appear to be claiming an increasing proportion of the insolvent estate. 2 How tax claims should be treated in insolvency is accordingly an important issue. 3 Many jurisdictions have traditionally conferred a priority o