Securitization - tax structuring alternatives : Singapore and Malaysia

Journal
Asia-Pacific Tax Bulletin 2000 (Volume 6), No. 3
Explanations of the general concepts and structural issues related to asset securitization per country. Corporate tax issues are explored from the prespective of the originator and the special purpose vehicle. Withholding tax on the various payment streams are analysed. The fact that indirect taxes may also be levied is noted.