§1513 Access of Foreign Creditors to a Case Under This Title

Summary

Foreign creditors have the same right as U.S. creditors to start and join a bankruptcy case. That equal treatment does not rewrite existing rules about claim priority under sections 507 and 726. A foreign creditor’s claim cannot be given lower priority than general unsecured claims just because the creditor is foreign. Whether claims by foreign governments—such as tax or other public-law claims—are allowed or what priority they get is governed by current law and by any applicable tax treaty of the United States, following the conditions the treaty sets.