The Effect of the Amendments to the Tax Laws of Financial Leasing on Capital Budgeting Decisions
With an amendment to the Tax Law in 2003 in Turkey, there have emerged some important tax implementations in financial leasing operations. Before the amendment, the whole financial leasing payment was regarded expense in terms of the leasing firm, on the other hand, the lease-holder was not able t...
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Format: | Article |
Language: | English |
Published: |
Isarder
2011-09-01
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Series: | İşletme Araştırmaları Dergisi |
Subjects: | |
Online Access: | http://www.isarder.org/isardercom/2011vol3no3/e55.pdf |