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Cross border leasing - asymmetrical taxation treatment seminar paper

Published on 14 Jun 96 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper introduces cross border leasing, then discusses:
- leesee's benefits
- transaction description
- taxation
- choice of jurisdiction.

Author profile:

Oliver YATES


 

This was presented at International Tax into the 21st Century.

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Individual sessions

Cross border leasing - asymmetrical taxation treatment

Author(s):  Oliver YATES

Materials from this session:

Concepts of Residence & Source into the 21st Century

Author(s):  The Hon. Justice Ian GZELL

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Outbound investment - listed countries

Author(s):  Tony CLEMENS

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Outbound investments

Author(s):  Peter DIMECH,  David SCOTT

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Foreign tax credits - past, present and future

Author(s):  Richard SHADDICK

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Inbound investments

Author(s):  Grant MILLARD

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Developments in international tax law

Author(s):  Richard J VANN

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Dealing with dividend streams

Author(s):  Tony PANE

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ATO's approach to international tax into the future

Author(s):  Jim KILLALY

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