Tax treatment of securitizations of receivables : Chile

Journal
Morales, O.C.
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2003 (Volume 5), No. 2
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.