Securitization - tax structuring alternatives : Singapore and Malaysia

Journal
Author
Keong, W.K.; Chen, J. (Joyce); Wong, A. (Adeline)
Country
Malaysia; Singapore
Published Date
Issue
Asia-Pacific Tax Bulletin 2000 (Volume 6), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Explanations of the general concepts and structural issues related to asset securitization per country. Corporate tax issues are explored from the prespective of the originator and the special purpose vehicle. Withholding tax on the various payment streams are analysed. The fact that indirect taxes may also be levied is noted.