Securitization tax regime

Journal
Bandeira, L.; Tavares de Pina, R.; Sérgio, A.
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2005 (Volume 7), No. 5
PriceUSD 45

This article provides coverage of Portuguese corporate tax, VAT and withholding tax treatment of securitization of receivables, also in the case of cross-collateralization. International tax, permanent establsihments, anti-avoidance and transfer pricing issues are highlighted.