§1513 Access of foreign creditors to a case under this title

Summary

Foreign creditors must have the same right to start and take part in a bankruptcy case as U.S. creditors. That does not change the existing rules about which claims get paid first under sections 507 and 726. A foreign creditor’s claim cannot be placed below a general unsecured claim just because the creditor is foreign. This does not change how claims by foreign governments or other foreign public-law claims are treated. Whether a foreign tax claim or other foreign public-law claim is allowed and what priority it has is decided by any U.S. tax treaty that applies, under the terms of that treaty.