Object

Title: Taxation of Asset Securitization in Poland

Title in english:

Opodatkowanie sekurytyzacji aktywów w Polsce

Creator:

Biernacki, Krzysztof

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2010; Nr 138, s. 9-16

Abstrakt:

Taxation of securitization in Poland mirrors the existing tax barriers related to the implementation of new financial services. Amendment of tax regulations with respect to one group of initiators - banks in Poland, shows how far-reaching the final influence of tax-related changes on profitability of the transaction may be. As a result of limiting that instrument exclusively to bank assets, the securitization market based on other assets or on transactions concluded with an SPV being an entity other than investment funds is, as a matter of fact, marginalized. Concluding, it should be pointed out that the final model of securitization in Poland has been shaped exclusively by the tax regulations. Such a situation may be perceived as a breach of competition rules, whereas it hinders the development of new securitization market segments.

Publisher:

Publishing House of Wrocław University of Economics

Place of publication:

Wrocław

Date:

2010

Resource Type:

artykuł

Resource Identifier:

oai:dbc.wroc.pl:119521

Language:

eng

Relation:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2010; Nr 138 ; Financial Sciences, vol. 5

Rights:

Wszystkie prawa zastrzeżone (Copyright)

Access Rights:

Dla wszystkich w zakresie dozwolonego użytku

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Coverage:

Dofinansowano z programu "Społeczna odpowiedzialność nauki" Ministra Edukacji i Nauki (SONB/SP/546390/2022). Tytuł projektu: Upowszechnienie zawartości czasopisma Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Edition name Date
Taxation of Asset Securitization in Poland Oct 30, 2023

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