The Resource Dutch railway avoids corporation tax through Irish entity

Dutch railway avoids corporation tax through Irish entity

Label
Dutch railway avoids corporation tax through Irish entity
Title
Dutch railway avoids corporation tax through Irish entity
Creator
Subject
Language
eng
Summary
Ireland is well known globally as a leading jurisdiction for aviation finance and leasing structures. However, its low headline rate of corporation tax and generous capital allowances have made it equally attractive for the national railway operators and franchises of various countries including the Netherlands, France and Russia. In each of the above cases, an Irish subsidiary has been established to acquire the rolling stock, which is then leased to the domestic operator
Citation source
In: Tax planning international review. - London. - Vol. 45 (2018), no. 6 ; 2 p
http://library.link/vocab/creatorName
Dean, M
Geographic coverage
  • European Union
  • Europe
  • North America
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • tax rate
  • capital allowance
  • MNE
Label
Dutch railway avoids corporation tax through Irish entity
Instantiates
Publication
Label
Dutch railway avoids corporation tax through Irish entity
Publication

Library Locations

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