The Resource EU cross-border leasing and double non-taxation

EU cross-border leasing and double non-taxation

Label
EU cross-border leasing and double non-taxation
Title
EU cross-border leasing and double non-taxation
Creator
Subject
Language
eng
Summary
Taxing the leasing of movable assets causes significant practical problems already at the national tax level. Far more complicated taxation problems arise in the scope of cross-border transactions. Regarding the Organisation for Economic Co-operation and Development (OECD) Model Tax Convention on Income and on Capital (OECD Model Treaty), the contracting states have a broad discretion for classifying leasing agreements under the respective treaty articles. Besides, it can be found that actual taxation of leasing transactions often differs from the principles of the OECD Model Treaty. Considering the applicable secondary law within the European Union, in case of international leasing transactions a double non-taxation may occur. This article shows such a taxation gap and indicates possible ways for closing it
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 22 (2013),
http://library.link/vocab/creatorName
  • Kudert, S
  • Trinks, M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • leasing
  • cross-border transaction
  • double non-taxation
Label
EU cross-border leasing and double non-taxation
Instantiates
Publication
Label
EU cross-border leasing and double non-taxation
Publication

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