Taxation of Cross-border Lease of Movables
Journal Title: Zarządzanie i Finanse - Year 2013, Vol 11, Issue 2
Abstract
This paper aims at presenting the tax consequences of a cross-border operate lease from the perspective of a Polish entrepreneur who is the lessor. Tax effects of such a form of financing depend in particular on the formation of the lease agreement and the circumstances surrounding, as well as on the provisions included in the subject agreement for the avoidance of double taxation. Depending on the tax qualification, the lease payments received by the Polish lessor whose services are purchased by foreign lessees may be taxed at source (royalties), taxed in an unlimited way in the State of the lessee residence (income from immovable property), or only in the country of residence of the lessor (business profits, without the existence of a permanent establishment). A level of taxation appropriate in a given case may increase the benefits from such a form of financing, or make it less profitable.
Authors and Affiliations
Marcin Jamroży
Keywords
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