Xxxxxxx Us. If you have any questions about these Terms, please contact us at xxxx@xxxxxxxxxxxx.xxx.
Xxxxxxx Us. For any further clarification of our Terms and Conditions, please write to us at xxxx@xxxxxxxxxxxxxxxxxx.xxx.
Xxxxxxx Us. A.) v. United Mexican States, Award of 31 March 1926, 4 UNRIAA 41, para. 12, also pointed out that there are different ways of seizing power, differentiating between seizure from the center, or from the periphery, working towards the center. majority of the people’ has been put forward as a possible yardstick.101 But what is the relevance of the distinction between local and general de facto governments in terms of responsibility? The crucial difference is that while the latter are generally accepted as being capable of binding the state and engaging its responsibility, the same cannot be said of the former.102 Accord- ingly, this section explores whether – and to what extent – the conduct of local de facto governments is attributable to the state. Since this phenomenon involves both the exercise of public functions by private persons in the absence of the (de jure) government, as well as the conduct of insurrectional movements, local de facto governments find themselves at the intersection of Articles 9 and 10 ARSIWA.103 But which characteristic is more dominant in the end? The nature of the conduct (governmental functions), or the identity of its authors (insurrectional movement)? For the ILC, the latter appears to have been the decisive factor: the only reason why the Commission mentioned local de facto govern- ments in its 1974 Commentary to then-Draft Article 8 was to specifically exclude them from the scope of the Article, pointing out that they would be addressed instead under what was to become Article 10 XXXXXX.104
Xxxxxxx Us. Federal Income Tax Consequences to U.S. Holders of Certain Claims Entitled to Vote. The following discussion assumes that the Debtors will undertake the Restructuring Transactions as currently contemplated by the Prepackaged Plan (i.e., as a recapitalization of the existing Company). It is unclear whether a Holder that holds Claims in multiple Classes that are deemed exchanged will be considered to engage in separate exchanges with respect to each such Class of Claims. The following discussion assumes that a Holder of Claims in multiple Classes will be treated as separately engaging in the Restructuring Transactions with respect to each Class of Claims held. Holders of Claims are urged to consult their own tax advisors regarding the tax consequences of the Restructuring Transactions to them in light of their own personal circumstances. The treatment of U.S. Holders of Claims with respect to Prepetition Senior Secured Notes and the Prepetition RCF Facility depends on whether the New Debt Facilities result in a “significant modification” of the applicable Prepetition Senior Secured Notes and the Prepetition RCF Facility. A “significant modification” of a debt instrument will result in a deemed exchange of the instrument and a taxable event to the U.S. Holder. Under applicable Treasury Regulations, the modification of the terms of a debt instrument (including pursuant to an exchange of a new debt instrument for the existing debt instrument) generally is a significant modification if, based on all of the facts and circumstances and taking into account all modifications of the debt instrument, the legal rights or obligations that are altered and the degree to which they are altered is “economically significant.” A modification that adds, deletes, or alters customary accounting or financial covenants is not a significant modification. A modification that releases or otherwise alters the collateral for, a guarantee on, or other form of credit enhancement for a recourse debt instrument is a significant modification if the modification results in a “change in payment expectations.” In general, a release of a guarantee or collateral results in a change in payment expectations if the modification (i) gives rise to a substantial impairment of the issuer’s capacity to meet its payment obligations and (ii) such capacity was adequate prior to the modification and is primarily speculative thereafter. A modification that changes the timing of payments due under a debt inst...
Xxxxxxx Us. Federal Income Tax Consequences of Ownership and Disposition of New Common Stock and New Debt Facilities.
Xxxxxxx Us. Federal Income Tax Consequences to Non-U.S. Holders of Certain Claims. The following discussion assumes that the Debtors will structure the Restructuring Transactions as currently contemplated by the Prepackaged Plan and includes only certain U.S. federal income tax consequences of the Restructuring Transactions to Non-U.S. Holders. The discussion does not include any non-U.S. tax considerations. The rules governing the U.S. federal income tax consequences to Non-U.S. Holders are complex, and each Non-U.S. Holder should consult its tax advisor regarding the U.S. federal, state, and local and the non-U.S. tax consequences of the consummation of the Prepackaged Plan to such Non-U.S. Holder. Whether a Non-U.S. Holder of Claims in Classes 3, 4, 5 and 9 realizes gain or loss on the consummation of the Prepackaged Plan and the amount of such gain or loss is determined in the same manner as set forth above in connection with U.S. Holders.
Xxxxxxx Us. If you have any questions or concerns about this XXXX, please contact us via email at xxxxxxx@xxxx.xxx
Xxxxxxx Us. Questions or comments regarding the Platform should be directed to the Platform Administrator at xxxx@xxxxxxxxxxx.xxx.
Xxxxxxx Us. The parties acknowledge and agree that Apple, and Apple’s subsidiaries, are third party beneficiaries of this XXXX, and that, upon your acceptance of the terms and conditions of this XXXX, Apple will have the right (and will be deemed to have accepted the right) to enforce this XXXX against you as a third party beneficiary thereof.
Xxxxxxx Us. Please direct any questions you may have about the Site or this Agreement to xxxxx@xxx-xxx.xxx with a subject line of “Website Question”. The foregoing contact information may change from time to time by supplementation, amendment, or modification of this Agreement.
