cross-border assets

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• Cross-border leasing — is a leasing arrangement where lessor and lessee are situated in different countries. This presents significant additional issues related to tax avoidance and tax shelters. Cross border leasing has been widely used in some European countries, to… …   Wikipedia

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• Tax haven — A tax haven is a place where certain taxes are levied at a low rate or not at all. Individuals and/or firms can find it attractive to move themselves to areas with lower tax rates. This creates a situation of tax competition among governments.… …   Wikipedia

• International financial centre — An international financial centre is a non specific term of reference usually meant to designate a city as a major participant in international financial markets for the trading of cross border assets. An international financial centre (sometimes …   Wikipedia

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