International taxation of cross-border leasing income

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Query: faculty: "FdR" and publication year: "2004"

Author	A. Mehta
Title	International taxation of cross-border leasing income
Promotors	J. Zwemmer, S. vam Weeghel
Date	30-11-2004
Year	2004
Pages	288
Faculty	UvA Faculty of Law
Classification	-
Language	English
Document type	Dissertation
Download papers	Thesis Cover Titlepage FOREWORD TABLE OF CONTENTS CHAPTER 1 INTRODUCTION CHAPTER 2 TRANSACTION/LEASE CHARACTERIZATION ASPECTS CHAPTER 3 DEPRECIATION/CAPITAL ALLOWANCES ASPECTS CHAPTER 4 INCOME RECOGNITION ASPECTS CHAPTER 5 LIMITS OF TAX-DRIVEN CROSS-BORDER LEASING TRANSACTIONS CHAPTER 6 TAX TREATY IMPLICATIONS OF LEASE INCOME CHARACTERIZATION CHAPTER 7 TAX TREATY ASPECTS OF TAXATION OF CROSS-BORDER LEASING INCOME IN THE SOURCE STATE CHAPTER 8 RELEVANCE OF THE EC TREATY (CROSS-BORDER LEASING BETWEEN THE EC MEMBER STATES) CHAPTER 9 SUMMARY, CONCLUSIONS AND RECOMMENDATIONS APPENDIX 1 US CASE LAW ON LEASE V.CONDITIONAL SALE APPENDIX 2 SPECIAL AND ACCELERATED DEPRECIATION IN JAPAN* APPENDIX 3 TAX TREATIES EXAMINED FOR THE PURPOSES OF THIS STUDY APPENDIX 4 ECJ CASES EXAMINED FOR ASCERTAINING ARGUMENTS ADAVNACED BY THE MEMBER STATES TO JUSTIFY RESTRICTIVE PROVISIONS UNDER THE NATIONAL DIRECT TAX LAWS BIBLIOGRAPHY TABLE OF CASE LAW DUTCH SUMMARY Cover
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