Tax treatment of securitizations of receivables : Netherlands

Journal
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2003 (Volume 5), No. 2
Part of a comparative survey providing coverage across several jurisdictions of corporate tax, VAT and withholding tax treatment of securitization of receivables, also in the case of cross-collateralization. International tax and permanent establishment issues are analysed and looked at. Tax planning opportunities are highlighted.