Leasing overseas

Article Abstract:

Considerations in deciding to lease equipment overseas are different than when leasing domestically. Before entering into a lease agreement in a foreign country, one must consider not only the factors analyzed when deciding whether to buy or lease in the domestic market, but also factors such as (usually higher) foreign tax rates, higher interest rates, the changing nature of leases in different countries, local accounting rules, foreign laws governing lessors, local banking customs, and the company's corporate structure. Many companies writing operating leases work exclusively through vendors that deal with lessees. Leasing overseas can also be used as a marketing tool by companies that want to establish themselves on foreign markets.

International aspects, Commercial leases, Leases, Industrial equipment leases

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Leasing Boosts R & D Tax Credits

Article Abstract:

The 1981 Economic Recovery Tax Act allows a tax credit on qualified research expenditures. Expenses qualifying are equipment leasing cost, wages, supplies, and sixty-five per cent of contract expenses. The evaluation of taking the credit must consider tax position, timing, tax code changes, residual equipment value and contracts. Illustrations and solutions to possible problems are included.

Research

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Treasury Dept. Eyes More Liberal R&D Tax Credits for Software Development

Article Abstract:

Proposed Internal Revenue Service (IRS) regulations on research and development tax credits have been very narrow in regards to software. The Department of the Treasury is working on a more lenient position. Congress is examining bills to expand research tax credits.

Software

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