Tax issues associated with trading in syndicated loans against Swiss borrowers

Journal
Author
Lehmann, D.U.
Country
Switzerland
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2004 (Volume 6), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Provides a comprehensive analysis of the Swiss tax issues and constraints affecting transfers of interests in syndicated loans, with particular focus on the withholding tax, stamp duty on capital, the use of repackaging vehicles and the issuance of bank notes.