Securitization of receivables - a tax analysis

Journal
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2004 (Volume 6), No. 2
Authoritative and in-depth analysis of the Belgian tax and regulatory framework applicable to securitization of receivable transactions. A thorough and detailed understanding of the direct and indirect tax treatment of the assignment of receivables, the securitization vehicle, the shareholders, certificate holders and bond holders.