Download or read book International Leasing A guide to the Taxation of Cross Border equipment Leasing written by and published by . This book was released on 1992 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Leasing written by and published by . This book was released on 1992 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Taxation of Cross border Leasing Income written by Amar Mehta and published by IBFD. This book was released on 2005 with total page 307 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book International Leasing written by PricewaterhouseCoopers LLP Staff and published by Bloomsbury Professional. This book was released on 2001-12-01 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This title outlines the key issues surrounding equipment leasing in major territories worldwide. For most countries it covers tax, accounting and regulatory issues for lessors, lessees and equipment vendors. The book is designed as a practical guide to undertaking lease transactions both within each of the territories covered, and to provide the building blocks for constructing cross-border lease transactions. A valuable reference work for the experienced leasing practitioner, as well as a useful guide for the newcomer to the subject, Tolley's International Leasing is written by the PricewaterhouseCoopers leasing team, a global network of specialists with unrivalled experience of this fast moving area. Territories covered in the second edition include: Austria, Belgium, China, Canada, The Czech Republic, Denmark, Finland, France, Germany, Hong Kong, Ireland, Italy, Japan, Luxembourg, The Netherlands, Malaysia, New Zealand, Poland, Switzerland, Spain, Singapore, Taiwan , Thailand , Turkey, UK, and US."
Download or read book International Leasing written by Simon S. Gao and published by Routledge. This book was released on 2018-12-20 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1999, This book aims to study international leasing, in which it mainly looks at leasing on an international scale; considering how we define leasing itself and in the context of the international financial world.
Download or read book Taxation of Cross border Leasing written by Lucas Giardelli and published by . This book was released on 2012 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Tax Congress 44th 1990 Stockholm Taxation of cross border leasing written by and published by . This book was released on 1990 with total page 698 pages. Available in PDF, EPUB and Kindle. Book excerpt: The authors of the papers from this conference attempt to find out whether there are problems in cross-border leasing, and - if that is the case - to find out their roots. Papers discuss situations in which cross-border leases result in double taxation (whether legal or economic) or in tax advantages that would not have occurred in a national lease transaction. In the context of the congress papers, a lease is defined as a contract whereby a separation of the ownership of an asset and its usage is established for a certain period of time. The papers follow a generalised format, starting with a comparative analysis of the tax rules to discover differences in the income tax treatment of leases between different countries, then moving on to international tax rules to see if they create further problems and if the tax treaty network solves these problems or creates new ones. The authors also attempt to discover whether new problems emerge in triangular cases.
Download or read book The Handbook of International Trade and Finance written by Anders Grath and published by Kogan Page Publishers. This book was released on 2013-12-03 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: International trade, and its financing, is now a key component of many undergraduate and postgraduate qualifications. For anyone involved in international sales, finance, shipping and administration, or for those studying for academic or professional qualifications in international trade, The Handbook of International Trade & Finance offers an extensive and topical explanation of the key finance areas - including risk management, international payments and currency management. This essential reference resource provides the information necessary to help you to reduce risks and improve cash flow, identify the most competitive finance alternatives, structure the best payment terms, and minimize finance and transaction costs. This fully revised and updated 3rd edition also describes the negotiating process from the perspectives of both the buyer and the seller, providing valuable insight into the complete financing process, and covering key topics such as: - trade risks and risk assessment - export credit insurance - methods of payment - trade finance - bonds, guarantees and standby letters of credit - terms of payment - currency risk management The Handbook gives a complete and thorough assessment of all the issues involved in constructing, financing and completing a cross-border transaction and is an indispensable guide for anyone who deals with international trade. It also includes a section on risk management, which plays an increasingly important role in international trade- from currency fluctuations to political risk and natural disasters.
Download or read book 5 th International Conference on Lifelong Education and Leadership for ALL ICLEL 2019 written by Prof. Dr. Osman TITREK and published by Prof. Dr. Osman Titrek Assoc. Prof. Dr. Fariz Ahmadov Res. Assist. Ilkin Mammadov. This book was released on 2019-12-28 with total page 1338 pages. Available in PDF, EPUB and Kindle. Book excerpt: Copyright © 2019, ICLEL Conferences All rights reserved by ICLEL Conferences
Download or read book A Reference Guide to International Taxation written by M. W. E. Glautier and published by Free Press. This book was released on 1987 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: Textbook examining the problems arising from the taxation of international business in a broad and general way designed for businessmen to understand the international tax environment.
Download or read book Leasing and Asset Finance written by Chris Boobyer and published by Euromoney Books. This book was released on 2003 with total page 508 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edition includes explanations of the state of the lease and asset finance industry; portfolio management and the impact of Basle capital adequacy provisions for the asset finance industry; transaction structures and synthetic leases, amongst other subjects.
Download or read book Practical Guide to U S Taxation of International Transactions written by Michael S. Schadewald and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Practical Guide to U.S. Taxation of International Transactions provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essential to tax practice. The book is written primarily as a desk reference for tax practitioners and is organized into four parts. Part I provides an overview of the U.S. system for taxing international transactions, and also discusses the U.S. jurisdictional rules and source-of-income rules. Part II explains how the United States taxes the foreign activities of U.S. persons, and includes chapters on the foreign tax credit, deemed paid foreign tax credit, anti-deferral provisions, foreign currency translation and transactions, export tax benefits, planning for foreign operations, and state taxation of foreign operations. Part III describes how the United States taxes the U.S. activities of foreign persons, including the taxation of U.S.-source investment-type income and U.S. trade or business activities, as well as planning for foreign-owned U.S. operations. Finally, Part IV covers issues common to both outbound and inbound activities, including intercompany transfer pricing, tax treaties, cross-border mergers and acquisitions, and international tax practice and procedure.
Download or read book Accounting and Taxation Aspects of Equipment Leasing written by A.H.C. Vinter and published by . This book was released on 1989 with total page 3 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Capital Equipment Leasing U S and European Perspectives written by Maria Rosa Mamoli and published by . This book was released on 1983 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Secured Transactions Law Reform in Africa written by Marek Dubovec and published by Bloomsbury Publishing. This book was released on 2019-10-31 with total page 586 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the last few decades, many countries have reformed their secured transactions law. One of the main reasons has been the clear link between reform and the availability of credit, and the drive to improve access to finance, particularly for micro, small and medium-sized enterprises. This book focuses particularly on developing economies in Africa, which have legal frameworks influenced by English, French, Belgian, Roman-Dutch and other laws. Reform in this area of law across African countries has taken a number of forms, which are explored and discussed in this book. Secured Transactions Law Reform in Africa is a mixture of a critical description of the pre-reform law and practice, and the reform process itself. It also includes a comparative analysis of the legal provisions and an examination of the early results of the reforms. The book sets out a road map for the future of secured transactions reform; primarily in Africa, but also in other countries that have undertaken or are contemplating similar reforms. This book is the second in a series of books about Secured Transactions Law in countries around the world, and its reform, both on a national and an international scale. The first book, Secured Transactions Law Reform: Principles, Policies and Practice, was published in 2016.
Download or read book The Journal of International Taxation written by and published by . This book was released on 1994 with total page 680 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Cross Border Family Wealth Guide written by Andrew Fisher and published by John Wiley & Sons. This book was released on 2017-01-03 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: Make sense of international personal finance with expat-specific expert advice The Cross-Border Family Wealth Guide is the long-awaited financial handbook for cross border families, with expert insight from a financial advisor who specializes in expat issues. Whether you're an American living abroad, or foreign-born and living in the U.S., this book demystifies the complex issues surrounding the worldwide tax system, international information reporting, sensible investments, international real estate, and retirement planning. When your wealth crosses international borders, managing even the most mundane financial affairs can become wrought with time-consuming complexity; moving money, opening accounts, dealing with currency risks and translation, and setting up investments suddenly involves a whole new set of rules and regulations. Your 401(k), IRA, or annuity must be handled properly to retain certain tax benefits, and retirement planning takes on a brand new dimension of difficulty. This book shows you how to navigate the maze to make sure your money keeps working for you. Real world examples illustrate solutions to common problems, and real, actionable advice gives you a solid plan for your next steps. While personal finance management is rarely simple, the recent crackdown on tax havens and increased tax collection vigilance has made things even more difficult for cross border families. This book answers your questions, and shines a light on the way forward to long-term financial security for international families. Navigate the complexities of international taxation Get specific guidance on retirement planning Make sense of how real estate fits into your financial picture Invest appropriately to maximize growth for the future Manage your assets and tax benefits across borders With the right know-how, cross border professionals can make sensible investment and financial planning decisions, but credible guidance is rare and difficult to find. Simple and practical, with targeted advice, The Cross-Border Family Wealth Guide is the international family's solution for avoiding financial confusion.
