The airline industry and the "double dip." (tax benefits from cross-border aircraft leases)
Article Abstract:
The leasing of aircraft to foreign countries is a potential candidate for the process known as double dipping. The process involves a cross border transaction in a country where the tax laws allow a beneficial treatment of profits and ownership by parties in each jurisdiction. The mechanism is similar to a sale-leaseback transaction, but does not qualify as such because sale proceeds are placed in trust to meet the lease obligation, thus defeasing them. An example of the process is presented.
Publication Name: The International Tax Journal
Subject: Business, international
ISSN: 0097-7314
Year: 1993
User Contributions:
Comment about this article or add new information about this topic:
High interaction graphics
Article Abstract:
Traditional graphical tools such as histograms and scatterplots have been improved with the introduction of desktop computers. Users now have the ability to control graphical techniques for data analysis. Graphical interactivity gives users the advantages of greater clarity, robustness, power and possibility for information processing. Interactivity also allows more extensive information exploration through manipulation.
Publication Name: European Journal of Operational Research
Subject: Business, international
ISSN: 0377-2217
Year: 1995
User Contributions:
Comment about this article or add new information about this topic:
Super-Res Graphics Can Double Your Dots
Article Abstract:
Programs can be developed for the Apple II which will double the screen resolution of its displays. When displaying normally the Apple fills in only half the spaces available to it on the screen; these programs allow the user to go in and fill in the rest of the spaces. A brief high-resolution circle drawing program in BASIC is listed.
Publication Name: Windfall
Subject: Business, international
ISSN: 0262-4877
Year: 1983
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: Recession receding? industry forecast. Town design that puts buildings before trafffic
- Abstracts: The effects of in-store displays and feature advertising on consideration sets. Advertising
- Abstracts: Kepka-Kuzilek develops new technology. The environment and the need for new technology, empowerment and ethical values
- Abstracts: A dump is the cheapest way. Fragments of memory. Memory Dump Forthwith With Forth
- Abstracts: Lufthansa delays but others take off. A Koala in Your Christmas Stocking. Take Off at Christmas for LANDER