Mondaq Europe: Finance and Banking > Leasing
Van Bael & Bellis
According to the President, Uber B.V.'s services therefore fall outside the scope of the Ordinance.
Hogan Lovells
The new International Financial Reporting Standard 16 Leases (IFRS 16) has taken effect, and the companies using IFRS shall adopt IFRS 16 for accounting periods beginning on or after 1 January 2019.
DF Advocates
Throughout the years Malta has established itself as a true hub for the yachting industry and this was achievable ...
Ogier
In relation to "holding company business" the CIGAs are broadly defined as all activities related to that business.
Mayer Brown
Although the term 'legal true sale' is used in German market practice by the parties to financial transactions, it cannot be defined by reference to a specific provision of German law.
DF Advocates
The Commissioner for Revenue recognises that lessors of means of transport which are pleasure boats will not be able to assess, at the date of each chargeable event ...
Ogier
The Guernsey government has approved new regulations which impose an economic substance test for Guernsey tax-resident companies to meet the requirements of the EU Code of Conduct Group.
Matheson
Credit providers operating in the areas of hire purchase and finance leasing in Ireland will from 30 June 2019 have new obligations in relation to the Central Credit Register ("CCR").
Ogier
EU finance ministers have formally approved Jersey's economic substance legislation by removing the jurisdiction from the "grey list" on 12 March 2019
KPMG Luxembourg
There have been numerous publications on how IFRS 16 Leases changes the accounting for leases and what the main challenges are.
KPMG Luxembourg
When the IASB published IFRS 16 Leases, I doubt they imagined the huge debate that would ensue over something as seemingly simple as a company car.
KPMG Luxembourg
The new standards on lease accounting are here. They became effective on 1 January 2019 for calendar year-end companies.
Bener Law Office
Türk Borçlar Kanunu'nun ("Kanun") geçici 2. maddesi uyarınca, tacir olarak sayılan kişiler ile özel hukuk ve kamu hukuku tüzel kişilerinin taraf olduğu işyeri kiralarında, Kanun'un 323, 325, 331, 340, 342, 343, 344, 346 ve 354.
Baker & McKenzie / Esin Attorney Partnership
The amendment allows participation banks to make these lease certificates issuances, thereby likely increasing their frequency.
ADMD
1989 yılında ilk kez kabul edildiğinde Türk Parasının Kıymetinin Korunmasına ilişkin 32 Sayılı Kanun Hükmünde Kararname, temelde başlayan yerel piyasada yabancı para birimlerinin kullanılmasına izin veren serbest piyasa hareketinin bir parçası olarak kabul edildi.
ADMD
When initially adopted at 1989, the Decree No.32 on the Protection of the Value of Turkish Lira was regarded as part of a liberalization of markets movement allowing use of foreign currencies within the local market ...
Ozbek Attorney Partnership
Türk Parası Kıymetini Koruma Hakkında 32 Sayılı Karara İlişkin Tebliğ'de Yapılan Değişiklik ile İlgili Olarak Sıkça Sorulan Sorular ve Cevapları
Sengun & Sengun ve Ortaklari
1.01.2019 tarih ve 30659 sayılı Resmi Gazete'de yayınlanan Vergi Kanunları ile Bazı Kanun ve Kanun Hükmünde Kararnamelerde Değişiklik Yapılmasına Dair Kanun uyarınca, kira sözleşmelerinde yapılacak artış bir önceki yılın TÜFE ortalaması ile sınırlandırılmıştır.
Shepherd and Wedderburn LLP
No-one enters into a lease of commercial property looking for a fight, but experience has shown it is prudent for the parties to provide for what will happen if a dispute arises
TMF Group
International accounting standards on treatment of leases became effective on 1 January 2019. It is vital that companies understand the serious impact this can have on their finance and operations.
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1.01.2019 tarih ve 30659 sayılı Resmi Gazete'de yayınlanan Vergi Kanunları ile Bazı Kanun ve Kanun Hükmünde Kararnamelerde Değişiklik Yapılmasına Dair Kanun uyarınca, kira sözleşmelerinde yapılacak artış bir önceki yılın TÜFE ortalaması ile sınırlandırılmıştır.
Dixcart
The earliest reporting date would be accounting period ended 31 December 2019 and therefore reporting by 1 January 2020.
Bener Law Office
Türk Borçlar Kanunu'nun ("Kanun") geçici 2. maddesi uyarınca, tacir olarak sayılan kişiler ile özel hukuk ve kamu hukuku tüzel kişilerinin taraf olduğu işyeri kiralarında, Kanun'un 323, 325, 331, 340, 342, 343, 344, 346 ve 354.
ADMD
1989 yılında ilk kez kabul edildiğinde Türk Parasının Kıymetinin Korunmasına ilişkin 32 Sayılı Kanun Hükmünde Kararname, temelde başlayan yerel piyasada yabancı para birimlerinin kullanılmasına izin veren serbest piyasa hareketinin bir parçası olarak kabul edildi.
Dixcart
All activities related to that business.
Yurdakul International Legal Consultancy
As is known, Turkish Lira has lost about a quarter of its value against the dollar just between August 8, 2018 and August 13, 2018.
Dentons
AFI launched in 2017 and supported more than US$1 billion of new aircraft deliveries in that year. AFIC grew out of the recent drying up of export credit support for Boeing and Airbus financings.
Mayer Brown
Although the term 'legal true sale' is used in German market practice by the parties to financial transactions, it cannot be defined by reference to a specific provision of German law.
KPMG Luxembourg
In my last article I discussed impairment considerations regarding the new IFRS standard—IFRS 16 Leases ...
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