รหัสดีโอไอ 10.14457/TU.the.2015.447
Title Corporate income taxation on cross-border leasing
Creator Kornrapat Laosakulthai
Contributor Sumeth Sirikunchote, Advisor
Publisher Thammasat University
Publication Year 2015
Keywords 1. Lease and rental services(ชุดที่1)
2. Cross-border leasing(ชุดที่2)
3. Corporate income tax(ชุดที่3)
4. First-year allowance(ชุดที่4)
5. Investment tax credit(ชุดที่5)
6. Lease(ชุดที่6)
7. Leasing(ชุดที่7)
8. Net operating loss(ชุดที่8)
9. Tax incentive(ชุดที่9)
10. Taxation(ชุดที่10)
11. Income tax(ชุดที่11)
Abstract This thesis aims to study the corporate income taxation on cross-border leasing in two issues: 1) tax incentive for the export of cross-border leasing to the lessee in ASEAN member countries; and 2) measures to control the use of such tax incentive under Thai laws and laws of selected jurisdiction, consisting of the United States, the United Kingdom, Germany, and Malaysia. From the study of each issue, there are conclusions that corporate income taxation on cross-border leasing under Thai laws does not encourage and promote the exports of this transaction. Tax depreciation on the leased equipment is merely allowed at 20% for an accounting period, totaling 100% in five accounting periods. It is difficult to attract and facilitate the export of cross-border leasing transaction. Moreover, measures to control the use of tax incentive are weak in comparison to some of the selected jurisdictions. Therefore, Thailand’s corporate income taxation on cross-border leasing does not provide the adequate provision of granting a tax incentive for the export of cross-border leasing to the lessee in ASEAN member countries as well as measures to control a use of corporate income tax incentive accurately. Thailand should improve existing Thai laws and regulations in relation to corporate income taxation for promoting the export of cross-border leasing service and providing effective measures to control the use of such tax incentive.
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บรรณานุกรม

Kornrapat Laosakulthai. (2015). Corporate income taxation on cross-border leasing.
       : Thammasat University.
Kornrapat Laosakulthai. 2015. "Corporate income taxation on cross-border leasing".
       : Thammasat University.
Kornrapat Laosakulthai. "Corporate income taxation on cross-border leasing".
       : Thammasat University, 2015. Print.