Author: Linda M. JohnsonPublisher: CCH
ISBN: 9780808018629
Category : Business & Economics
Languages : en
Pages : 746
Book Description
Federal Tax Course (2009)
Author: Linda M. JohnsonPublisher: CCH
ISBN: 9780808018629
Category : Business & Economics
Languages : en
Pages : 746
Book Description
1981 Federal Tax Course
Author: Commerce Clearing HousePublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 1552
Book Description
Study of the Overall State of the Federal Tax System and Recommendations for Simplification, Pursuant to Section 8022(3)(B) of the Internal Revenue Code of 1986
Author: Oil, Gas & Energy Quarterly
Author: ABA Journal
Author: Publisher:
ISBN:
Category :
Languages : en
Pages : 120
Book Description
The ABA Journal serves the legal profession. Qualified recipients are lawyers and judges, law students, law librarians and associate members of the American Bar Association.
Federal Tax Course
Author: Subject Guide to Books in Print
Author: Publisher:
ISBN:
Category : American literature
Languages : en
Pages : 3054
Book Description
Mergers, Acquisitions, and Buyouts
Author: Publisher: Wolters Kluwer
ISBN: 1454856785
Category :
Languages : en
Pages : 4914
Book Description
APAIS 1991: Australian public affairs information service
Author: Publisher: National Library Australia
ISBN:
Category :
Languages : en
Pages : 1022
Book Description
International Taxation of Cross-border Leasing Income
Author: Amar MehtaPublisher: IBFD
ISBN: 9076078718
Category : Corporations, Foreign
Languages : en
Pages : 307
Book Description
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.