Securitization and transactions on debt obligations
UGGC Avocats is well known for its expertise in monetization of banking, trade, tax or public debt obligations by way of factoring, reverse factoring, French or off shore securitization. This expertise includes an accounting dimension as well as the notions of transfer with or without recourse and true sale objectives with regards to IRFS and FAS 140 in the context of a cooperation agreement with a well-known accounting firm.