Article: Leasing companies to gain from new tax law.

Byline: Ashok Hariharan

MUSCAT Eoe1/4" The new tax law specifically provides for a deduction for loan loss provisions established by banking companies as defined in the banking law. The previous law did not contain a similar provision and by virtue of internal circulars, the tax authorities were in practice giving a deduction for loan loss provisions established by banks to the extent required by Central Bank regulations.

The tax authorities as well as the courts had specifically ruled that such a benefit could not be extended to leasing companies.

The new tax law provides that loan loss provisions to the extent required by Central Bank ...

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