Autor: Katharina Luka

Double-Dip-Leasing als Instrument der internationalen Steuerplanung

LukaSWI 2018, 326

Leasing transactions are often used as a vehicle in (international) tax planning. Since the criteria for attribution of the leasing object either to the lessor or the lessee, both at the national and the international level, remain diffuse, tax planners tend to make use of this loophole, primarily via so-called double dip leasing constellations. Double dip leasing, in a nutshell, facilitates double exploitation of tax privileges for one and the same transaction in both states involved. In the following, Katharina Luka examines this strategy and delves into various counter-measures driven by the BEPS project and the Anti-Tax Avoidance Directive.