DocumentCode
2538409
Title
Comparative Study of the International Finance Lease´s Development Path
Author
Wu Zhanxia ; Chen Xuhui ; Fang Jianqi ; Chai Yang
Author_Institution
Accounting Dept., Shanghai Inst. of Foreign Trade, Shanghai, China
fYear
2012
fDate
12-14 Oct. 2012
Firstpage
323
Lastpage
326
Abstract
Through the research of various countries´ tax policy in finance lease, we show the different characteristics of fiscal policy between these countries.
Keywords
financial management; taxation; development path; fiscal policy; international finance lease; tax policy; Acceleration; Companies; Educational institutions; Finance; Industries; Investments; SPV; accunting; finance lease; tax; tax burden; tax rate; tax´s promotive policy;
fLanguage
English
Publisher
ieee
Conference_Titel
Business Computing and Global Informatization (BCGIN), 2012 Second International Conference on
Conference_Location
Shanghai
Print_ISBN
978-1-4673-4469-2
Type
conf
DOI
10.1109/BCGIN.2012.90
Filename
6382531
Link To Document