search query: @author Rotondaro, C. / total: 1
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| Author: | Rotondaro, C. |
| Title: | Tax treaty implications of non-recourse sales of credit |
| Journal: | European Taxation
1999 : APR/MAY, VOL. 39:4-5, p. 161-165 |
| Index terms: | TREATIES BORDER REGIONS SALES CONTRACTS |
| Language: | eng |
| Abstract: | The article focuses on the tax treaty implications of cross-border non-recourse sales of credit. Various versions of the contract are analyzed. The contents include (i) non-recourse sale of a non-interest-bearing credit with the bilateral and the triangular cases and (ii) sale of an interest-bearing credit with both kind of cases mentioned above in (i). There is also a fact pattern included in both (i) and (ii). |
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