Italy: Securitization in Italy using a non-Italian resident vehicle : legal and tax issues

• Autores: Paola Flora, Vittorio Salvadori di Wiesenhoff
• Localización: European taxation, ISSN 0014-3138, Vol. 43, Nº. 3, 2003, págs. 80-86
• Idioma: inglés
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• Resumen

  • In follow-up to an article that appeared in the October 2002 issue of ET, securitization transactions of trade receivables that originate in Italy, implemented under the provisions of Law 52, are analysed.