Tax treatment of securitizations of receivables : Brazil

Journal
Schoueri, L.E.; Borges, A.S.
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2003 (Volume 5), No. 1
PriceUSD 45

Part of a comparative survey providing coverage, across several jurisdictions, of corporate tax, VAT and withholding tax treatment of securitization of receivables also in case of cross-collateralization. International tax and permanent establishment issues are closely analysed and looked at. Tax planning opportunities are highlighted.