Cross-border tax leasing

Journal
Author
Bamberger, D.H.
Published Date
Issue
Asia-Pacific Tax Bulletin 1999 (Volume 5), No. 7
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The author discusses the advantages of cross-border tax leases. Common structures, such as sale leaseback, triple net, lease-in lease-out and defeasance, are surveyed. Tax and non-tax issues are highlighted.