| 跨国资产证券化之国际税法问题初探 |
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| 引用本文： | 翟刚,郭羽佳. 跨国资产证券化之国际税法问题初探[J]. 北京理工大学学报(社会科学版), 2008, 10(6): 23-25 |
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| 作者姓名： | 翟刚 郭羽佳 |
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| 作者单位： | 北京大学,法学院,北京,1000871;北京银监局,北京,100032 |
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| 摘 要： | 资产证券化作为一种新兴的融资方式，需要与之相配套的会计、税收等相关法律制度的良好设计。其中，税收在资产证券化中的作用举足轻重。而跨国资产证券化中的税收问题更是极具特色。从跨国资产证券化的运作方式着手，对其涉及的双重征税问题进行了深入探讨，主要包括:SPV 设立地的选择，PE 的问题及所得的双重来源地问题等。
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| 关 键 词： | 跨国资产证券化 特殊目的载体 常设机构 双重来源地 |
| 收稿时间： | 2008-01-22 |
Tentative Research on Taxation of International Asset Securitization |
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| ZHAI Gang and GUO Yu-jia. Tentative Research on Taxation of International Asset Securitization[J]. Journal of Beijing Institute of Technology(Social Sciences Edition), 2008, 10(6): 23-25 |
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| Authors: | ZHAI Gang and GUO Yu-jia |
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| Affiliation: | 1.School of Law, Peking University, Beijing 10008712.Beijing Fund Supervision Bureau Beijing 100032 |
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| Abstract: | As a new-rising financing measure,asset securitization has soon become fashionable globally in a short period of 20 years owing to its particular characteristics and superiority.China has also made a stride in the pilot securitization of credit assets.However,asset securitization is not an isolated process,which requires a set of systems,including law,accounting and tax systems etc.which suit it well.The tax factor holds the balance in the process of Asset Securitization and directly affects its efficiency ... |
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| Keywords: | Transnational asset securitization SPV PE Double source income |
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