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
Resource Information
The item Double-Dip-Leasing als Instrument der internationalen Steuerplanung = Double dip leasing as a vehicle of international tax planning represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Double-Dip-Leasing als Instrument der internationalen Steuerplanung = Double dip leasing as a vehicle of international tax planning represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Label
- Double-Dip-Leasing als Instrument der internationalen Steuerplanung = Double dip leasing as a vehicle of international tax planning
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Double-Dip-Leasing-als-Instrument-der/u680PpvKeZM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Double-Dip-Leasing-als-Instrument-der/u680PpvKeZM/">Double-Dip-Leasing als Instrument der internationalen Steuerplanung = Double dip leasing as a vehicle of international tax planning</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Double-Dip-Leasing-als-Instrument-der/u680PpvKeZM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Double-Dip-Leasing-als-Instrument-der/u680PpvKeZM/">Double-Dip-Leasing als Instrument der internationalen Steuerplanung = Double dip leasing as a vehicle of international tax planning</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
