The Italian law on securitization transactions : accounting and tax issues

Type

Journal

Author

Flora, P.; Saffirio, S.; Salvadori di Wiesenhoff, V.

Published Date

October 1, 2002

Issue

European Taxation 2002 (Volume 42), No. 10

Discussion of Law 130/99, which was enacted to simplify and facilitate the increased use of securitization as a financing technique in Italy.