The value-added tax content of the business with receivables
- Brand: Bittermann, Dr. Jan
- Availability: In stock
- SKU: 9783863760021
In recent years, practice has developed a remarkable range of variations in receivables transactions. The aim of the present study is to enable a consistent VAT assessment of these receivables transactions. To this end, the author examines which performance elements characterize the different types of factoring. To this end, he...
In recent years, practice has developed a remarkable range of variations in receivables transactions. The aim of the present study is to enable a consistent VAT assessment of these receivables transactions. To this end, the author examines which performance elements characterize the different types of factoring. To this end, he primarily deals with the current case law on factoring and the sale of non-performing loan portfolios. He also includes asset-backed securities transactions and forfaiting transactions in the investigation. With the result of his investigation, the author suggests rethinking the previous consideration of receivables transactions and daring to take a new approach, especially with regard to factoring.
- Title: The value-added tax content in business with receivables
- Subtitles: An Analysis of Debt Sales Arrangements - Factoring, ABS, NPL and Forfaiting
- Author: Dr. Jan Niklas Bittermann
- Edition: 1st edition
- Series: Series of publications on corporate, tax and insolvency law
- Band: 1
- Publisher: Dr. Jan Niklas Bittermann, Dr. Johannes Lau, Dr. Sebastian Brinkmann
- Published: 1st edition 01/25/2016
- Subject: Law
- Product Type: Book (Hardcover)
- Product type: Dissertation
- Language: German
- Binding: Softcover (paperback)
- Dimensions: 21.0 x 14.8 cm (DIN A5)
- Scope: 194 pages
- Condition: New (shrink-wrapped in foil)
- Keywords: ABS, assignment, connection customer, asset-backed securities, risk of default, debtor management, factoring, factoring service, financing arrangements, debt collection, debt transactions, sale of receivables, forfaiting, GFKL, debt collection, granting credit, KWG, service elements, VAT system guideline, MKG, nominal value, non Performing Loans, NPL, True Sale, Value Added Tax, Value Added Tax Performance Term, Securitization Transactions, Non-Paying Receivables
DRM: Digital Watermark
This eBook contains a digital watermark and is therefore personalized for you. If the eBook is passed on to third parties abusively, it is possible to trace it back to the source.
File format: PDF (Portable Document Format)
With a fixed page layout, the PDF is particularly suitable for specialist books with columns, tables and figures. A PDF can be displayed on almost all devices, but is only suitable to a limited extent for small displays (smartphone, e-reader).
PC/Mac: You can read this eBook with a PC or Mac. You need a PDF viewer - e.g. Adobe Reader.
eReader: This eBook can be read with (almost) all eBook readers. However, it is not compatible with the Amazon Kindle.
Smartphone/Tablet: Whether Apple or Android, you can read this eBook. You need a PDF viewer - e.g. Adobe Reader.
Buying eBooks from abroad
For tax law reasons we can sell eBooks just within Germany and Switzerland. Regrettably we cannot fulfill eBook orders from other countries.