Leasing |
Our experts have substantial experience in tax consulting on a wide range of issues concerning companies’ leasing activities. In particular, we can provide advice on the following issues:
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The particular features for financing leasing activities, including fund raising through bond issue and securitization of leased assets;
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Analysis of the tax and legal aspects of international leasing; disputes arising in connection with the lessor’s application of VAT deductions on purchased fixed assets being subject to the lease;
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The accuracy of estimating the useful life of the leased property by the lessor upon purchase of previously used fixed assets;
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Application of transfer pricing rules upon the transfer of the leased property to the lessee after the expiry of the lease term or early termination of the lease agreement; analysis of other peculiar features of the taxation of leasing operations in the Russian Federation.
German desk