haku: @journal_id 523 / yhteensä: 381
viite: 36 / 381
Tekijä: | Rotondaro, C. |
Otsikko: | Tax treaty implications of non-recourse sales of credit |
Lehti: | European Taxation
1999 : APR/MAY, VOL. 39:4-5, p. 161-165 |
Asiasana: | TREATIES BORDER REGIONS SALES CONTRACTS |
Kieli: | eng |
Tiivistelmä: | 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). |
SCIMA