China

Details

  • Service: Tax
  • Industry: Financial Services
  • Type: Benchmarking study
  • Date: 8/2/2011

 

Leasing Taxation  

Leasing Taxation

There have been significant changes in the global leasing market over the past number of years and none more so than in the tax based leasing market. Leasing Taxation provides a valuable insight into the tax treatment of asset financing transactions in 46 different jurisdictions around the globe with a particular focus on leasing as a primary source of asset finance. It provides readers with a useful guide to the relevant taxation principles applicable to lease transactions and enables a comparison of the tax treatment that might apply in different countries or in cross-border transactions. In addition to outlining the direct and indirect tax treatment of leasing transactions, legal and accounting matters are discussed, with specific commentary on recent developments in the accounting treatment of lease transactions.

Further Information

To order a copy of Leasing Taxation please email: go-fmfstaxleadership@kpmg.com.