Tax aspects of cross-border leasing transactions

• Autores: Amar J. Mehta
• Localización: European taxation, ISSN 0014-3138, Vol. 46, Nº. 12, 2006, págs. 570-576
• Idioma: inglés
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• Resumen

  • The author considers the issue of cross-border leasing with particular reference to transaction (lease) characterization, tax depreciation, and the income recognition and anti-avoidance rules in Germany, the Netherlands, the United Kingdom and the United States.