Asset-backed securities

Journal
Gummert, H.; Trapp, S.
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2000 (Volume 2), No. 1
Price USD 45

Detailed description of the general structure of ABS transactions. In-depth analysis of the tax aspects of securitizations from the points of view of both the seller of receivables and the SPV. The implications of various taxes, including individual income tax, corporate income tax, trade tax and VAT are taken into account.