A tax avoidance arrangement that allows either party in a lease agreement to be considered the legal owner of leased equipment. In most European countries, the holder of a legal title is considered the owner of property for tax purposes. To avoid taxes, a company in one of these countries may sell equipment to a company in another country and then lease it back.
Related information about double-dip lease:
- Double-Dip Lease - Financial Dictionary - The Free Dictionary
A cross-border lease in which the different rules of the lessor's and lessee's countries let both parties be treated as the owner of the leased equipment for tax ...
- Cross-border leasing - Wikipedia, the free encyclopedia
... sufficiently long leases (often 99 years), an asset can end up with two effective owners, one in each jurisdiction; this is often referred to as a double-dip lease.
- What is double-dip lease? definition and meaning
Definition of double-dip lease: A tax avoidance arrangement that allows either party in a lease agreement to be considered the legal owner of leased equipment .
- What does Double-dip lease mean
Yahoo Small Business Dictionary defines and explains key small business concepts, including Double-dip lease.
- Multi-Tier Double-Dip Cross-Border Leasing - Chapman and Cutler
The firm has represented various clients in several multi-tier double-dip lease financings involving cross-border jurisdictions such as Japan, France, England, ...
- I. The Scope of Cross-Border Tax Arbitrage
Perhaps one of the most ubiquitous of cross-border tax arbitrage transactions is the “double-dip lease.”43 At the core of this transaction is the ability to have two ...
- * Double Dip - (Business): Definition
Double Dip Lease Double Dip Lease definition : A cross-border lease in which the different rules of the lessor's and lessee's countries let both parties be treated ...
- White & Case LLP - Lawyers and Advisors - Christopher P. Frampton
... of cross-border and domestic US "double dip" lease financings of rolling stock and related assets for a US transportation authority, in which he represented the ...