SECURITISATION WITHOUT SECURITIES: LOANS ARE NOT NOTES FOR TAX PURPOSES by Norman Pepe & Fabrizio Occhipinti
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SECURITISATION WITHOUT SECURITIES: LOANS ARE NOT NOTES FOR TAX PURPOSES by Norman Pepe & Fabrizio Occhipinti
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About this listen
asset-backed notes, an alternative funding tool for Italian securitisation vehicles
(the “SPVs”).
Now SPVs may fund the acquisition of assets in securitisation transactions through
the proceeds of ad hoc financings in the form of loans advanced by lenders authorised to grant
loans in Italy.
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