[1] 沈沛.资产证券化的国际运作[M].中国金融出版社,2000:27-29.
[2] 连平.离岸金融研究[M].中国金融出版社,2002:78.
[3] Para. 3.25-32 of the OECD Commentary.
[4] Christiana HJI Panayi,
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