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EACT TECHNICAL GUIDES
(Publication de l'AFTE)
REGULATORY FRAMEWORK,
LEGAL AND TAX CONSTRAINTS FOR CENTRALIZED CASH MANAGEMENT
CD-ROM
Parution : avril 2009
PRESENTATION
Prepared under the
auspices of the European Associations of Corporate Treasurers (EACT), this
Technical Guide updates the 2004 edition by expanding it both geographically*
(new to this edition are Brazil, India, China and several countries from Latin
America, Africa, Eastern Europe and South East Asia) and thematically (it newly
covers management of payments and debt collections, foreign exchange and
rates).
The aim of this Technical Guide is to furnish an outline of the legal,
regulatory and tax constraints involved in the setting up of a cash management
program. It is aimed at those who wish to put in place centralized cash
management involving different countries. It is not intended as a substitute
for appropriate legal advice, which should take into consideration the specific
nature of an actual group, the situation of each participating company, the
goals to be met and the allocated resources. All errors and omissions are
exclusively the responsibility of the individual author. Any legal developments
following 30 June 2008 have not been taken into account.
* Austria, Belgium, Brazil, China, Czech Republic, Denmark, France, Germany,
India, Ireland, Italy, Japan, Luxembourg, Mauritius, Mexico, The Netherlands,
Poland, Portugal, South Africa, Spain, Switzerland, United Kingdom, United
States of America
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