INTERNATIONAL TAX PLAZA - Eligible tangible assets

Details: Published: 13 February 2022

‘Eligible tangible assets’ means:

(i) property, plant and equipment located in that jurisdiction;

(ii) natural resources located in that jurisdiction;

(iii) a lessee’s right of use of tangible assets located in that jurisdiction; and

(iv) a licence or similar arrangement from a government for the use of immovable property or exploitation of natural resources that entails significant investment in tangible assets.

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