This book examines common intra-group financial transactions, such as intra-group loans and cross-guarantees, highlighting their impact and treatment in the insolvency and restructuring of multinational enterprise groups. It identifies the unique challenges posed by the complex corporate and financial structures of multinational firms when one or more group entities face insolvency. It provides a comparative analysis of statutes and recent case law from three leading restructuring forums: the Netherlands, the UK and the USA.