Session Details Page | International Bar Association

15th Annual London Finance and Capital Markets Conference

26 Jan - 27 Jan 2026

Session information

Securitisation in focus: rethinking vehicles, substance, and strategy

Monday 26 January (1340 - 1450)

Description

Special purpose vehicle (SPVs) and securitised asset tax treatment under Pillar 2

Social securitisation and new impact-oriented vehicles

Holding company substance in post base erosion and profit shifting (BEPS) era

Insurance roles in structured finance tools

Innovative transactions and evolving viewpoints

Indirect tax crossover in securitisation flows

Coupon and yield structuring under treaty rules

Italian Supreme court case re: withholding tax and credit funds

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