Leasing in Germany: legal, accounting, and taxation issues
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Herne u.a.
Verl. Neue Wirtschafts-Briefe
1991
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 57 S. graph. Darst. |
| ISBN: | 3482452210 |
Internformat
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| 264 | 1 | |a Herne u.a. |b Verl. Neue Wirtschafts-Briefe |c 1991 | |
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Datensatz im Suchindex
| _version_ | 1804118624383795200 |
|---|---|
| adam_text | Contents 7
CONTENTS 5^ge
1. INTRODUCTION 11
2. TYPES OF LEASING CONTRACTS 11
2.1. Finance leases 11
2.2. Operating leases 13
2.3. Special leases 13
3. LEASES UNDER CIVIL LAW 13
3.1. The lease contract statutory provisions 13
3.2. Warranties 15
3.2.1. Warranties preceding delivery 15
3.2.2. Warranties during the term of the lease contract. 15
3.3. Termination of the lease contract 16
3.3.1. Lapse of time 16
3.3.2. Notice 16
3.3.3. Termination without notice 16
4. ACCOUNTING FOR LEASES.. 17
4.1. Economic ownership concept 17
4.2. Economic ownership attributed to the lessor 17
4.2.1. Accounting rules for the lessor 18
4.2.2. Accounting rules for the lessee , 18
4.3. Economic ownership attributed to the lessee 18
4.3.1. Accounting rules for the lessor ,. 18
4.3.2. Accounting rules for the lessee 19
8 Contents
PAGE
5. TAX. ASPECTS OF LEASES 19
5.1. Domestic aspects of leases 19
5.1.1. Corporate income tax 19
5.1.1.1. Depreciation 20
5.1.1.2, Taxation of lease payments 20
5.1.1.2.1. Treatment of current
lease payments , 20
5.1.1.2.2. Treatment of payments
on exercise of an option...... 21
5.1.2. Trade tax . 21
5.1.2.1. Trade tax on income 21
5.1.2.2. Trade tax on capital 22
5.1.2.3. Trade tax problems : 22
5.1.3. Value added tax 23
5.1.4. Net asset tax 23
5.2. International tax aspects of leases 24
5.2.1. Classification of lease payments 24
5.2.2. Taxation of lease payments 25
5.2.2.1. Taxation of lease payments to
foreign lessors 25
5.2.2.2. Taxation of lease payments
to German lessors 26
5.2.3. Anti avoidance rules 27
Contents 9
PAGE
6. SPECIAL TAX ASPECTS OF LEASES 27
6.1. Real estate leases 27
6.1.1. The German real estate leasing market 27
6.1.2. Types of real estate leasing contracts 28
6.1.2.1. Full pay out leases 28
6.1.2.2. Non full pay out leases 28
6.1.2.3. Prepayment leases 29
6.1.3. Taxation of real estate leases 29
6.2. Sale and leaseback transactions 30
6.2.1. Purpose of the transaction 30
6.2.2. Taxation of sale and leaseback transactions 30
6.3. Tax incentives for leasing in West Berlin 31
6.3.1. Incentives for the leasing company 31
6.3.2. Incentives applying to the leased asset 32
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| indexdate | 2024-07-09T16:13:15Z |
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| isbn | 3482452210 |
| language | English |
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| publishDate | 1991 |
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| spelling | Leasing in Germany legal, accounting, and taxation issues publ. by: Arthur Andersen & Co. GmbH, Wirtschaftsprüfungsgesellschaft, Steuerberatungsgesellschaft Herne u.a. Verl. Neue Wirtschafts-Briefe 1991 57 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Recht Industrial equipment leases Germany Lease and rental services Law and legislation Germany Lease and rental services Germany Steuerrecht (DE-588)4116614-0 gnd rswk-swf Leasing (DE-588)4034823-4 gnd rswk-swf Deutschland Deutschland (DE-588)4011882-4 gnd rswk-swf Leasing (DE-588)4034823-4 s DE-604 Steuerrecht (DE-588)4116614-0 s Deutschland (DE-588)4011882-4 g Arthur Andersen & Co. (Frankfurt, Main) Sonstige (DE-588)2109292-8 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=002761894&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Leasing in Germany legal, accounting, and taxation issues Recht Industrial equipment leases Germany Lease and rental services Law and legislation Germany Lease and rental services Germany Steuerrecht (DE-588)4116614-0 gnd Leasing (DE-588)4034823-4 gnd |
| subject_GND | (DE-588)4116614-0 (DE-588)4034823-4 (DE-588)4011882-4 |
| title | Leasing in Germany legal, accounting, and taxation issues |
| title_auth | Leasing in Germany legal, accounting, and taxation issues |
| title_exact_search | Leasing in Germany legal, accounting, and taxation issues |
| title_full | Leasing in Germany legal, accounting, and taxation issues publ. by: Arthur Andersen & Co. GmbH, Wirtschaftsprüfungsgesellschaft, Steuerberatungsgesellschaft |
| title_fullStr | Leasing in Germany legal, accounting, and taxation issues publ. by: Arthur Andersen & Co. GmbH, Wirtschaftsprüfungsgesellschaft, Steuerberatungsgesellschaft |
| title_full_unstemmed | Leasing in Germany legal, accounting, and taxation issues publ. by: Arthur Andersen & Co. GmbH, Wirtschaftsprüfungsgesellschaft, Steuerberatungsgesellschaft |
| title_short | Leasing in Germany |
| title_sort | leasing in germany legal accounting and taxation issues |
| title_sub | legal, accounting, and taxation issues |
| topic | Recht Industrial equipment leases Germany Lease and rental services Law and legislation Germany Lease and rental services Germany Steuerrecht (DE-588)4116614-0 gnd Leasing (DE-588)4034823-4 gnd |
| topic_facet | Recht Industrial equipment leases Germany Lease and rental services Law and legislation Germany Lease and rental services Germany Steuerrecht Leasing Deutschland |
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