Results 271 to 280 of about 2,415 (294)

Determining the Initial Annual Payment for a Long-Term Timberland Lease

Southern Journal of Applied Forestry, 1985
Abstract A method to determine the initial lease payment for a long-term timberland lease is presented from the viewpoint of both the landowner and the firm. The firm's analysis determines the maximum annual lease payment with an after-tax present value equal to the after-tax present value of the anticipated harvest income less all ...
Robert M. Shaffer, W. David Klemperer, Richard D. Meyer   +2 more
openaire   +1 more source

An Empirical Investigation of the Linkages Between Government Payments and Leasing Arrangements

2010
Replaced with revised version of poster 07/22/10.
Qiu, Feng, Goodwin, Barry K., Gervais, Jean-Philippe, Qiu, Feng, Goodwin, Barry K., Gervais, Jean-Philippe   +5 more
openaire   +3 more sources

Russian Approach to Withholding Taxation of Payments under Finance Leases

European Taxation, 2021
The author, in this note, discusses the recent Russian Supreme Court decision in Coiltubing Service (A33-5439/2019), which addressed the taxation, at source, of payments under international finance leases. The Supreme Court’s decision is noteworthy, as it formulates a fundamental approach to the application of tax treaty provisions.
openaire   +1 more source

An After-Tax Equivalent Payment Approach to Conventional Lease Analysis

Financial Management, 1975
Messrs. Honig and Coley are Associates in the Chicago office of McKinsey & Company, Inc., a multinational general management consulting firm. Mr. Honig was formerly an Associate of the investment banking firm of Loeb, Rhoades & Co. and a Research Assistant in Finance at the Harvard Business School. Mr.
Lawrence E. Honig, Stephen C. Coley
openaire   +1 more source

Rural Wealth Creation and Emerging Energy Industries: Lease and Royalty Payments to Farm Households and Businesses [PDF]

SSRN Electronic Journal, 2013
New technologies for accessing energy resources, changes in global energy markets, and government policies have encouraged growth in the natural gas and wind industries in the 2000s. The growth has offered new opportunities for wealth creation in many rural areas.
Jeremy G. Weber, Jason Brown, John Pender   +2 more
openaire   +1 more source

Present-day state and perspectives of development of the contractual policy concerning lease payments and leasing transactions

2015
Розкрито особливості договірної політики в частині лізингових операцій для її удосконалення з метою більш достовірного відображення даних операцій в бухгалтерському обліку.
openaire   +1 more source

Chapter 17: Turkey: Leasing of Aircraft – Characterization of Leasing Payments as Royalties

2014
openaire   +1 more source

Bankruptcy. Provable Claims. Covenants in Lease Not for Payment of Rent

Columbia Law Review, 1933
openaire   +1 more source

Decision usefulness of whole-asset operating lease capitalizations

Advances in Accounting, 2013
Roger C Graham, Raymond D KING
exaly  

What Happens to Ownership of the Leased Item if the Limitation Period for Leasing Payments Is Missed?

The Herald of Economic Justice
openaire   +1 more source