Консалтинг и программы

Анонсы событий

Новое на сайте

Наши услуги

Выбрать по : Названию | Дате добавления

I. General Information In the role of leasing providers for leasing models, private capital investors also strive for tax advantages for the construction and operation of communal facilities and the improvement of net yields. The advantages consist of the reduction of the income tax (corporation income tax, and possibly the trade income tax) through the immediate deduction of starting costs and depreciation (depreciation for wear and tear or increased depreciation, additional special depreciation). . .  

Introduction While optimism about the future of the Russian economy must presently be highly circumspect, the economic crisis that overtook Russian public finance and banks during the fall of 1998 marked the end of an era of high-risk, high-yield investments in government and corporate securities that followed the break up of the Soviet Union in December 1991. . . 

The Need for Independent Vendor Financing The foregoing circumstances imply a go-it-alone, do-it-yourself strategy as the best one for financing equipment sales in Russia. Financing remains essential to equipment sales in Russia because most potential customers in most industries, and the banks which service such customers, do not have sufficient capital to finance a purchase of needed equipment. . .  

Operating Independently or through a Joint Venture Wholly-owned subsidiaries and joint ventures are most commonly organized as joint stock companies or as limited liability companies in Russia. Captive leasing companies have been established as wholly-owned subsidiaries in Russia by global leasing companies and operate independently of any Russian partners. This approach offers the highest level of control to a foreign party desiring to provide lease financing in Russia. . .  

Licensed and/or Regulated Non-bank Financial Institutions Non-bank financial institutions (NBFIs) are by definition entities that provide financial services without being a bank but that are still licensed and/or regulated by the authority for banking supervision, usually the central bank. Typical NBFIs include bank-operated subsidiaries, finance companies, merchant banks, insurance companies, pension funds, factoring companies, pawn shops--and lease companies. . .  

Leasing Law On October 29, 1998 President Yeltsin signed the new Federal Law on Leasing. Certain provisions of the new Federal Law on Leasing conflict with several other provisions of Russian tax, currency, customs, and civil procedural law, and the Civil Code, and will give rise to several new questions. The possibility that Russia would adopt a lease law had been under discussion since the spring of 1996. In June 1996 committees in the State Duma first began review of a draft law. . .  

US Law--re late charges and default rates of interest MetLife Capital Financial Corporation v. Washington Avenue Associates, LP. and Lawrence S. Berger, 313 N.J. Super 525, 713 A.2d 527 (App.Div. 1998), cert. granted 156 N.J. 427 719 A.2d 1025 (1998) In a decision having widespread implications on the equipment leasing industry, the New Jersey Appellate Division held that provisions in mortgage documents which allow higher default rates of interest and late charges based upon a percentage of monthly payments, constitute improper penalties. . .  

Whether a transaction creates a lease or security interest is determined by the facts of each case, however, a transaction creates a security interest if the consideration the lessee is to pay the lessor for the right to possession and use of the goods is an obligation for the term of the lease not subject to termination by the lessee, and (emphasis added) . . .  

Almost every equipment lessor attempts to disclaim any warranties for the leased equipment . A simple version of such a disclaimer might read: LESSOR MAKES NO WARRANTY EXPRESS OR IMPLIED, AS TO ANY MATTER WHATSOEVER, INCLUDING THE CONDITION OF THE EQUIPMENT, ITS MERCHANTABILITY OR FITNESS FOR ANY PARTICULAR PURPOSE. 

Leasing in Latin America today is widely varied in its development. Brazil, with possibly the mostly highly developed economy, has one of the most highly developed leasing industries. However, leasing also plays an important role in the economies of Mexico, Chile, Colombia, Venezuela, Ecuador and Peru. And, finally, Argentina has recently entered the ranks of leasing countries, thanks to new legislation that favors its development. . .  

 

Всего записей : 56