Italy : The Italian law on securitization transactions : accounting and tax issues

• Autores: Paola Flora, Smeralda Saffirio, Vittorio Salvadori di Wiesenhoff
• Localización: European taxation, ISSN 0014-3138, Vol. 42, Nº. 10, 2002, págs. 429-437
• Idioma: inglés
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• Resumen

  • Discussion of Law 130/99, which was enacted to simplify and facilitate the increased use of securitization as a financing technique in Italy.