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The Resource International taxation of cross-border leasing income

International taxation of cross-border leasing income

Label
International taxation of cross-border leasing income
Title
International taxation of cross-border leasing income
Creator
Subject
Language
eng
Summary
This book discusses the practical issues faced by the banks, financial institutions, companies engaging in leasing as a form of asset financing, and their tax advisers. The book elaborately deals with the divergent tax treatment in the five most important leasing jurisdictions (ie, US, Japan, Germany, UK and Netherlands) in respect of transaction characterization, depreciation, income-recognition and anti-avoidance rules, as well as divergence in the relevant bilateral tax treaty provisions. Further, the book investigates how the parties to a cross-border leasing transaction may obtain tax advantages due to such divergent tax treatments, and whether and to what extent the general or specific anti-avoidance rules in the jurisdictions may neutralize the tax arbitrage opportunities. Finally, it examines how the framework of the EC Treaty may be relevant for cross-border leasing transactions between the EC Member States
http://library.link/vocab/creatorName
Mehta, A. (Amar)
Index
no index present
Language note
  • English
  • Dutch
Literary form
non fiction
http://library.link/vocab/subjectName
  • leasing
  • double dipping
  • anti-avoidance
  • EU Treaty
Label
International taxation of cross-border leasing income
Instantiates
Publication
Extent
xviii, 288 p.
Isbn
9789076078717
Label
International taxation of cross-border leasing income
Publication
Extent
xviii, 288 p.
Isbn
9789076078717

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
    • IBFD Library Kuala LumpurBorrow it
      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
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