Leasing taxation – 2011 Edition 

The 10th edition of KPMG’s book on Leasing taxation provides a valuable insight into the tax treatment of asset financing transactions in 46 different jurisdictions around the globe, focusing, in particular, on leasing as a primary source of asset finance.

It provides a useful guide to the relevant taxation principles applicable to lease transactions, thereby allowing the tax treatment that applies in different countries or in cross-border transactions to be compared. 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.

In the Netherlands, leasing is considered a method of financing assets which has the added value of offering certain advantages, such cash flow benefits and the outsourcing of administration.

The information in this book is current as of March 1, 2011.

Contact: Adriaan Aerts

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