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

Journal
Author
Flora, P.; Salvadori di Wiesenhoff, V.
Country
Italy
Published Date
Issue
European Taxation 2003 (Volume 43), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.