safe harbor lease

См. также в других словарях:

• Safe harbor lease — A lease to transfer tax benefits of ownership (depreciation and debt tax shield) from the lessee, if the lessee could not use them, to a lessor that could use them. The New York Times Financial Glossary …   Financial and business terms

• safe harbor lease — A lease to transfer tax benefits of ownership ( depreciation and debt tax shield) from the lessee, if the lessee could not use them, to a lessor that could use them. Bloomberg Financial Dictionary …   Financial and business terms

• Harbor of Refuge Light — Infobox Lighthouse caption = Harbor of Refuge Light from the Cape Henlopen Ferry location = Lewes, Delaware coordinates = yearlit = 1926 automated = since December 1973 yeardeactivated = foundation = Sparkplug Style Cast iron Caisson construction …   Wikipedia

• Аренда типа "безопасная гавань" — аренда, применяемая для перевода налоговых льгот права собственности от арендатора, который не может ими воспользоваться, к арендодателю, который может использовать эти льготы. По английски: Safe harbor lease См. также: Аренда Финансовый словарь… …   Финансовый словарь

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