Tax treatment of leasing agreements : Netherlands

Journal
Author
Sunderman, M.; Suurenbroek, O.
Country
Netherlands
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2007 (Volume 9), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article is part of a comparative survey on the tax treatment of leasing agreements. The article describes the relevant criteria for determining the owner of the underlying asset for tax purposes as developed in case law, and the safe harbour rules published by the tax authorities, and discusses the corporate income tax treatment of operational leases and financial leases.