The Resource Argentina's taxation of cross-border leases : the role of tax characterization rules and their consequences

Argentina's taxation of cross-border leases : the role of tax characterization rules and their consequences

Label
Argentina's taxation of cross-border leases : the role of tax characterization rules and their consequences
Title
Argentina's taxation of cross-border leases : the role of tax characterization rules and their consequences
Creator
Subject
Language
eng
Summary
This special report discusses Argentina's tax rules on cross-border leasing and proposes possible solutions to improve the current tax regime, including lease characterization, a comparative analysis with characterization rules in select jurisdictions, characterization and arbitrage, characterization under tax treaties, triangular leasing and treaty shopping, PE considerations, and VAT
Citation source
In: Tax notes international. - Falls Church. - Vol. 71 (2013),
http://library.link/vocab/creatorName
Giardelli, L
Geographic coverage
  • Latin America
  • South America
Language note
English
http://library.link/vocab/subjectName
  • leasing
  • tax arbitrage
  • double dipping
  • tax treaty
  • treaty shopping
  • PE
  • VAT
Label
Argentina's taxation of cross-border leases : the role of tax characterization rules and their consequences
Instantiates
Publication
Label
Argentina's taxation of cross-border leases : the role of tax characterization rules and their consequences
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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