- double dip leasing
- возможность получения двойной выгоды в виде амортизационных вычетов при налогообложении в связи с различием в правилах налогообложения в разных странах
English-russian accounting dictionary. 2014.
English-russian accounting dictionary. 2014.
Cross Border Leasing — Form der Exportfinanzierung. Ein oder mehrere inländische Investoren (Leasinggeber) bestellen bei einem inländischen Produzenten einen Leasing Gegenstand nach Bedarf eines ausländischen Nutzers (Leasingnehmer), kaufen und vermieten diesen an den… … Lexikon der Economics
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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