finance leasing

This can prove particularly problematic in the financing leasing context (see Chapter 13).

Such reasoning does not easily apply to finance leasing transactions (see Chapter 13).

In other jurisdictions, it is called hire purchase, lease purchase or finance leasing.

The various forms of finance leasing include:

The three main types of leasing are finance leasing, operating leasing and contract hire.

The three most common schemes for financing commercial aircraft are secured lending, operating leasing and finance leasing.

It was this that endeared it to the factoring and finance leasing industries at a time when they had large volumes of debts.

Aircraft leasing transactions are typically divided into finance leasing and operating leasing.

Finance Leasing Manual.

For a discussion of finance leasing, see Tolley's Tax Planning 1991 Volume 2.

Finance leasing, also known as "capital leasing", is a longer-term arrangement in which the operator comes closer to effectively "owning" the aircraft.

A finance leasing agreement said that the auditors for the owners acting as experts 'shall.conclusively certify.[the rental]."

Despite this, the privity doctrine still represents a considerable obstacle as manifested in quasi-sale devices such as finance leasing (see Chapter 13).

ETCs blur the line between finance leasing and secured lending, and in their most recent forms have begun to resemble securitization arrangements.

This has made aircraft a popular form of tax shelter for investors, and has also made finance leasing a cheaper alternative to operating leases or secured purchasing.

Look into the different types of finance available to see which best suits your business - finance leasing, operating leasing (which includes contract hire) or hire purchase.

Finance leasing: TBC Leasing purchases a specified asset such as machinery or equipment from a third party and leases it to the customer.

The court upheld the method (known as "net after tax rate of return" ) used by the expert accountant as being common in the finance leasing business and envisaged by the parties.

Société Générale took advantage of this and acquired leading positions in some new financing techniques designed primarily for companies, such as finance leasing, setting up specialised credit subsidiaries for this purpose.

August 2005 at MAKS-2005 - Finance Leasing Company and Sukhoi Civil Aircraft sign a sales contract for 10 aircraft of the new RRJ family for $262 million.

Members provide a range of services including: finance leasing, operating leasing, hire purchase, conditional sale, personal contract purchase plans, personal lease plans, secured and unsecured personal loans, credit cards and store card facilities.

Finance leasing is attractive to the lessee because the lessee may claim depreciation deductions over the aircraft's useful life, which offset the profits from the lease for tax purposes, and deduct interest paid to those creditors who financed the purchase.

Unibail was founded as a finance leasing unit in 1968 by the company then known as Worms & Cie. In 1991, the company started to focus on the property investment sector, and to phase out involvement in lease financing.

In the finance leasing case Midland Montagu Leasing (UK) Ltd v Tyne & Wear Passenger Transport Executive and Ernst & Whinney (1990) unreported, Chancery Division, 23 February an expert had discussions with both parties about the form of his certificate.

The costs related to the purchasing of assets covered by renting or tenancy other than ground, buildings and structures are taken into consideration only when renting or tenancy is in finance leasing form and includes liability of purchasing the assets when the period of renting or tenancy is over.