Publicaciones
- Necessary inventionsEconomic policies to increas low-carbon innovationBoletín | 15.07.2010.
- Economic Analysis of the RSPTWith a postscript on the negotiated outcomeArtículo | 05.07.2010.
- Not patently obviousHolders of patents and the Australian Trade Practices ActBoletín | 30.06.2010.
- Shelf lifeUsing promotions effectivelyBoletín | 10.06.2010.
- RPI-X@20: Output measures in the future regulatory frameworkA report prepared for OfgemArtículo | 31.05.2010.
- RPI-X@20: The future role of benchmarking in regulatory reviewsA final report prepared for OfgemArtículo | 31.05.2010.
- Public competitionThe choices facing the UK government after the electionBoletín | 29.04.2010.
- What if, but for?Enron versus EWSBoletín | 13.04.2010.
- What's the damage?Measuring harm from exclusionary practicesBoletín | 13.04.2010.
- Liquid marketsProspects for introducing water tradingBoletín | 21.01.2010.
Deal or no deal?
The pros and cons of sale-and leaseback arrangementsSale-and-leaseback deals by companies have become increasingly common. Interest has been further stimulated in the UK by proposed changes that will make it easier for property companies to become Real Estate Investment Trusts, or REITs, which enjoy considerable tax advantages. However, the economic and financial fundamentals offer a better guide than taxation as to when and where such deals make sense. Based on work Frontier has done with a number of clients, this bulletin works through the basic issues.
 frontier bulletin - deal or no deal.pdf |
 Versión para imprimir |