国际租赁贸易是指出租人和承租人分处于异国的融资租赁贸易模式。由于它的跨国特性，使得一项租赁贸易很可能成为两国税制的调整对象。而各国税务当局对一项租赁贸易的认识和判断基准并非完全相同，如何避免租赁贸易因跨国税务处理而遭受损失，实乃国际租赁出租人应事先全面调? International leasing trade refers to the foreign leasing and leasing business finance leasing trade model. Because of its transnational character, a leasing trade is likely to be the object of adjustment for the two countries’ tax systems. However, the tax authorities in various countries have not exactly the same understanding and judgment basis on a leasing trade. How to prevent the leasing trade from suffering losses due to cross-border tax treatment?