Cross-border tax arbitrage
Resource Information
The work Cross-border tax arbitrage represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Cross-border tax arbitrage
Resource Information
The work Cross-border tax arbitrage represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Cross-border tax arbitrage
- Summary
- Country reports discussing how national tax laws deal with sale/lease-back transactions. Tax laws of host country would treat the transaction as if a host country corporation still owned the property while foreign country treats the transaction for tax purposes so that foreign country corporation is treated as the owner of the equipment for foreign company purposes. Thus, both host country corporation and foreign country corporation are entitled to depreciation deduction in their respective countries. Questions and answers
- Citation source
- In: Tax Management International Forum. - London. - Vol. 21 (2000),
- Geographic coverage
- International
- Language note
- English
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Context of Cross-border tax arbitrageWork of
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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/resource/MZO5Eu9BIFY/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/MZO5Eu9BIFY/">Cross-border tax arbitrage</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>
