Tax treatment of securitizations of receivables : Spain

Journal
Carreño, F.; Ferrer, C.; Lindsay, J.
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2002 (Volume 4), No. 5
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 the case of cross-collateralization. International tax and permanent establishment issues are analysed and looked at. Tax planning opportunities are highlighted.