- tax rules on leasing
- правила налогообложения лизинга
English-russian dctionary of contemporary Economics. 2014.
tax rules on leasing
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Leasing — is a process by which a firm can obtain the use of a certain fixed assets for which it must pay a series of contractual, periodic, tax deductable payments. The lessee is the receiver of the services or the assets under the lease contract and the… … Wikipedia
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Cross-border leasing — is a leasing arrangement where lessor and lessee are situated in different countries. This presents significant additional issues related to tax avoidance and tax shelters. Cross border leasing has been widely used in some European countries, to… … Wikipedia
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