German MoF dispels VAT fears over ABS.

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  • Additional Information
    • Subject Terms:
      GERMANY
    • Abstract:
      Announces that a new value-added tax (VAT) provision will not be applied to asset backed securities according to the German ministry of finance. Provisions of the German Tax Amendment Act 2003 on VAT; Confusion raised by the amendment on its applicability to trade receivable securitisations; Comments from a senior German lawyer.