Cross-border leasing transactions
Double dip
Concepts of ownership
Commentary –
Tax Reporter ¶1201-600
Generally
Commentary –
Tax Reporter ¶1201-500
Leasing structures
Commentary –
Tax Reporter ¶1201-700–Tax Reporter ¶1201-900
Generally
Commentary –
Tax Reporter ¶1200-100
VAT and stamp taxes
Commentary –
Tax Reporter ¶1202-300