Net Leases and Sale-leasebacks
Net Leases and Sale-leasebacks

Author: Ken Miller

Publisher:

Published: 2018

Total Pages: 0

ISBN-13: 9781402431371

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Net Leases and Sale-Leasebacks: A Guide to Legal, Tax and Accounting Strategies covers every aspect of the ownership, financing, documentation, taxation and accounting for net leases and sale-leasebacks. The book focuses on those areas where the treatment of net leases and sale-leasebacks differs from the treatment of other forms of real estate investment. This title authored by specialist Ken Miller (Gorman & Miller) provides a detailed discussion of the important concepts underlying transactions in this area, as well as a clause-by-clause explanation of the mandatory and optional provisions of a net lease investment agreement. Net Leases and Sale-Leasebacks: A Guide to Legal, Tax and Accounting Strategies includes in-depth guidance on sophisticated and complex structuring issues involving real estate, regulatory, bankruptcy, tax and financial accounting concerns.

International Taxation of Cross-border Leasing Income
International Taxation of Cross-border Leasing Income

Author: Amar Mehta

Publisher: IBFD

Published: 2005

Total Pages: 307

ISBN-13: 9076078718

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This book discusses the practical issues faced by the banks, financial institutions, companies engaging in leasing as a form of asset financing, and their tax advisers. The book elaborately deals with the divergent tax treatment in the five most important leasing jurisdictions (ie, US, Japan, Germany, UK and Netherlands) in respect of transaction characterization, depreciation, income-recognition and anti-avoidance rules, as well as divergence in the relevant bilateral tax treaty provisions. Further, the book investigates how the parties to a cross-border leasing transaction may obtain tax advantages due to such divergent tax treatments, and whether and to what extent the general or specific anti-avoidance rules in the jurisdictions may neutralize the tax arbitrage opportunities. Finally, it examines how the framework of the EC Treaty may be relevant for cross-border leasing transactions between the EC Member States.

Leasing and Asset Finance
Leasing and Asset Finance

Author: Chris Boobyer

Publisher: Euromoney Books

Published: 2003

Total Pages: 508

ISBN-13: 9781855649859

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This edition includes explanations of the state of the lease and asset finance industry; portfolio management and the impact of Basle capital adequacy provisions for the asset finance industry; transaction structures and synthetic leases, amongst other subjects.

Every Landlord's Tax Deduction Guide
Every Landlord's Tax Deduction Guide

Author: Stephen Fishman

Publisher: Nolo

Published: 2022-01-25

Total Pages: 497

ISBN-13: 1413329322

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Rental real estate provides more tax breaks than almost any other investment. But the majority of the nation’s 10 million landlords own only one or two units and can’t afford high-priced tax advice from experts. Every Landlord’s Tax Deduction Guide provides landlords with the tax information they need. This edition has been completely updated to cover all the latest changes in the tax laws brought about by the COVID-19 relief legislation passed by Congress, including how landlords can deduct rental losses caused by the pandemic, new sick leave and family leave tax credits for self-employed landlords, employee retention credit, and tax-free treatment of landlord PPP loans. This book also explains: how landlord businesses are legally organized how to maximize depreciation deductions distinguishing between repairs and improvements handling casualty and theft losses deducting home office, car travel, and meals how to benefit from real estate professional status hiring workers taking advantage of the 20% passthrough tax deduction how to keep property records filing the landlord tax form: IRS Schedule E.