Tax issues associated with trading in syndicated loans against Swiss borrowers

Journal
Lehmann, D.U.
Switzerland
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2004 (Volume 6), No. 4
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Provides a comprehensive analysis of the Swiss tax issues and constraints affecting transfers of interests in syndicated loans, with particular focus on the withholding tax, stamp duty on capital, the use of repackaging vehicles and the issuance of bank notes.