Publication
Ireland
On 31 October 2023, the Screening of Third Country Transactions Act 2023 (the “Act”), which establishes a new foreign direct investment ("FDI") screening regime in Ireland, was enacted.
Equipment leasing: Tax principles and structuring
Portfolio 545 - 3rd
Bloomberg Tax
United States | Publication | November 2023
Equipment leasing is more than an archaic form of doing business. It is an opportunity that exists now for investors and developers who want to deploy their resources in a tax-efficient way.
David Burton and Richard J. Wright examine key equipment leasing issues and explain what structuring tools are available and pitfalls to avoid to capitalize on that opportunity.
Read chapter one of the Bloomberg Tax portfolio, "Equipment leasing: Tax principles and structuring."
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