The Resource Cross-border tax arbitrage

Cross-border tax arbitrage

Label
Cross-border tax arbitrage
Title
Cross-border tax arbitrage
Creator
Subject
Summary
Country reports discussing how national tax laws deal with sale/lease-back transactions. Tax laws of host country would treat the transaction as if a host country corporation still owned the property while foreign country treats the transaction for tax purposes so that foreign country corporation is treated as the owner of the equipment for foreign company purposes. Thus, both host country corporation and foreign country corporation are entitled to depreciation deduction in their respective countries. Questions and answers
Citation source
In: Tax Management International Forum. - London. - Vol. 21 (2000),
http://library.link/vocab/creatorName
Burns, L.
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • double dipping
  • tax arbitrage
  • cross-border transaction
  • sale and lease-back
Label
Cross-border tax arbitrage
Instantiates
Publication
Contents
Australia p. 3-5; Belgium p. 6-7; Canada p. 8-12; Denmark p. 13-15; Germany p. 16-18; Hong Kong p. 19-20; Ireland p. 21-23; Italy p. 24-26; Netherlands p. 27-31; Spain p. 32-34; Switzerland p. 35-37; United Kingdom p. 38-40; USA p. 41-47
Label
Cross-border tax arbitrage
Publication
Contents
Australia p. 3-5; Belgium p. 6-7; Canada p. 8-12; Denmark p. 13-15; Germany p. 16-18; Hong Kong p. 19-20; Ireland p. 21-23; Italy p. 24-26; Netherlands p. 27-31; Spain p. 32-34; Switzerland p. 35-37; United Kingdom p. 38-40; USA p. 41-47

Library Locations

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