The Resource Double-Dip-Leasing als Instrument der internationalen Steuerplanung = Double dip leasing as a vehicle of international tax planning

Double-Dip-Leasing als Instrument der internationalen Steuerplanung = Double dip leasing as a vehicle of international tax planning

Label
Double-Dip-Leasing als Instrument der internationalen Steuerplanung = Double dip leasing as a vehicle of international tax planning
Title
Double-Dip-Leasing als Instrument der internationalen Steuerplanung = Double dip leasing as a vehicle of international tax planning
Creator
Subject
Language
eng
Summary
In this article, the author considers double dip leasing as a vehicle of international tax planning. Leasing transactions are often used as a vehicle in (international) tax planning. Since the criteria for attribution of the leasing object either to the lessor or the lessee, both at the national and the international level, remain diffuse, tax planners tend to make use of this loophole, primarily via so-called double dip leasing constellations. Double dip leasing, in a nutshell, facilitates double exploitation of tax privileges for one and the same transaction in both states involved. The author examines this strategy and delves into various counter-measures driven by the BEPS project and the Anti-Tax Avoidance Directive
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 28 (2018), no. 7 ; p. 326-332
http://library.link/vocab/creatorName
Luka, K
Geographic coverage
  • International
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • leasing
  • double dipping
  • anti-avoidance
  • BEPS Project (OECD)
  • ATAD
Label
Double-Dip-Leasing als Instrument der internationalen Steuerplanung = Double dip leasing as a vehicle of international tax planning
Instantiates
Publication
Label
Double-Dip-Leasing als Instrument der internationalen Steuerplanung = Double dip leasing as a vehicle of international tax planning
Publication

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