The author discusses the advantages of cross-border tax leases. Common structures, such as sale leaseback, triple net, lease-in lease-out and defeasance, are surveyed. Tax and non-tax issues are highlighted.
The author discusses the advantages of cross-border tax leases. Common structures, such as sale leaseback, triple net, lease-in lease-out and defeasance, are surveyed. Tax and non-tax issues are highlighted.