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Abstract: . . . lease back Blank document Page 1 Sale and lease back: een fiscale benadering In dit tweede luik gaan we dieper in op de fiscale gevolgen van een sale and lease back verrichting en belichten we voornamelijk de nog steeds bestaande verschillen tussen de fiscale en boekhoudkundige regels op het vlak van de meerwaarden. Fiscale behandeling van een leasingovereenkomst Indien een overeenkomst kwalificeert als “leasing . . .
. . . lease back Blank document Page 1 Sale and lease back: een fiscale benadering In dit tweede luik gaan we dieper in op de fiscale gevolgen van een sale and lease back verrichting en belichten we voornamelijk de nog steeds bestaande verschillen tussen de fiscale en boekhoudkundige regels op het vlak van de meerwaarden. Fiscale behandeling van een leasingovereenkomst Indien een overeenkomst kwalificeert als “leasing . . .
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