Coverart for item
The Resource Leasing und BEPS : Auswirkungen der BEPS Action 4

Leasing und BEPS : Auswirkungen der BEPS Action 4

Label
Leasing und BEPS : Auswirkungen der BEPS Action 4
Title
Leasing und BEPS : Auswirkungen der BEPS Action 4
Creator
Subject
Language
eng
Summary
This book considers the effects of BEPS Action 4 (limiting base erosion involving interest deductions and other financial payments) on leasing arrangements in domestic (Austrian) and international cases. The underlying problem is that in many countries there is no legal definition of leasing. This can lead to decisive distortions as regards the application of the interest deduction restriction provided for in BEPS Action 4 due to differences in the amount of interest reported by the lessor or the lessee. In addition to a concrete tax burden comparison, this book contains recommendations for decision-makers based on the scope for action as described
http://library.link/vocab/creatorName
Luka, K
Geographic coverage
  • European Union
  • Europe
  • International
Index
no index present
Language note
German
Literary form
non fiction
http://library.link/vocab/subjectName
  • OECD Model
  • leasing
  • BEPS Project (OECD)
  • interest deduction
  • tax burden
  • accounting
Label
Leasing und BEPS : Auswirkungen der BEPS Action 4
Instantiates
Publication
Extent
LI, 280 p.
Isbn
9783707341331
Label
Leasing und BEPS : Auswirkungen der BEPS Action 4
Publication
Extent
LI, 280 p.
Isbn
9783707341331

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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