International Leasing. A guide to the Taxation of Cross-Border equipment Leasing PDF Download
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Author:
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Category :
Languages : de
Pages :
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Author:
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Category :
Languages : de
Pages :
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Author:
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ISBN:
Category : Foreign trade regulation
Languages : en
Pages : 104
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Author: Amar Mehta
Publisher: IBFD
ISBN: 9076078718
Category : Corporations, Foreign
Languages : en
Pages : 307
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Book Description
This book discusses the practical issues faced by the banks, financial institutions, companies engaging in leasing as a form of asset financing, and their tax advisers. The book elaborately deals with the divergent tax treatment in the five most important leasing jurisdictions (ie, US, Japan, Germany, UK and Netherlands) in respect of transaction characterization, depreciation, income-recognition and anti-avoidance rules, as well as divergence in the relevant bilateral tax treaty provisions. Further, the book investigates how the parties to a cross-border leasing transaction may obtain tax advantages due to such divergent tax treatments, and whether and to what extent the general or specific anti-avoidance rules in the jurisdictions may neutralize the tax arbitrage opportunities. Finally, it examines how the framework of the EC Treaty may be relevant for cross-border leasing transactions between the EC Member States.
Author: PricewaterhouseCoopers LLP Staff
Publisher: Bloomsbury Professional
ISBN: 9781845927653
Category : Law
Languages : en
Pages : 388
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Book Description
"This title outlines the key issues surrounding equipment leasing in major territories worldwide. For most countries it covers tax, accounting and regulatory issues for lessors, lessees and equipment vendors. The book is designed as a practical guide to undertaking lease transactions both within each of the territories covered, and to provide the building blocks for constructing cross-border lease transactions. A valuable reference work for the experienced leasing practitioner, as well as a useful guide for the newcomer to the subject, Tolley's International Leasing is written by the PricewaterhouseCoopers leasing team, a global network of specialists with unrivalled experience of this fast moving area. Territories covered in the second edition include: Austria, Belgium, China, Canada, The Czech Republic, Denmark, Finland, France, Germany, Hong Kong, Ireland, Italy, Japan, Luxembourg, The Netherlands, Malaysia, New Zealand, Poland, Switzerland, Spain, Singapore, Taiwan , Thailand , Turkey, UK, and US."
Author: Lucas Giardelli
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 88
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Author: Simon S. Gao
Publisher: Routledge
ISBN: 0429837941
Category : Social Science
Languages : en
Pages : 194
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First published in 1999, This book aims to study international leasing, in which it mainly looks at leasing on an international scale; considering how we define leasing itself and in the context of the international financial world.
Author:
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ISBN:
Category :
Languages : en
Pages : 698
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Book Description
The authors of the papers from this conference attempt to find out whether there are problems in cross-border leasing, and - if that is the case - to find out their roots. Papers discuss situations in which cross-border leases result in double taxation (whether legal or economic) or in tax advantages that would not have occurred in a national lease transaction. In the context of the congress papers, a lease is defined as a contract whereby a separation of the ownership of an asset and its usage is established for a certain period of time. The papers follow a generalised format, starting with a comparative analysis of the tax rules to discover differences in the income tax treatment of leases between different countries, then moving on to international tax rules to see if they create further problems and if the tax treaty network solves these problems or creates new ones. The authors also attempt to discover whether new problems emerge in triangular cases.
Author: Prof. Dr. Osman TITREK
Publisher: Prof. Dr. Osman Titrek Assoc. Prof. Dr. Fariz Ahmadov Res. Assist. Ilkin Mammadov
ISBN: 6056649571
Category : Business & Economics
Languages : en
Pages : 1338
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Book Description
Copyright © 2019, ICLEL Conferences All rights reserved by ICLEL Conferences
Author: M. W. E. Glautier
Publisher: Free Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 456
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Book Description
Textbook examining the problems arising from the taxation of international business in a broad and general way designed for businessmen to understand the international tax environment.
Author: A.H.C. Vinter
Publisher:
ISBN:
Category :
Languages : en
Pages : 3
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