Tax Treatment of Securitizations of Credit Assets

Journal
Tang, J.
China (People’s Rep.)
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2012 (Volume 14), No. 1
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The author considers many facets of the securitization of credit assets in China, especially the tax treatment of the parties in such a transaction.