International: Tax treaty implications of non-recourse sales of credit

• Autores: Carmine Rotondaro
• Localización: European taxation, ISSN 0014-3138, Vol. 39, Nº. 4-5, 1999, págs. 161-165
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • The article focuses on the ramifications of tax treaty provisions for the cross-border non-recourse sales of credit and analyses bilateral and triangular scenarios.