European leasing handbook

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Leasing has evolved into a vital financing alternative over decades. For successful expansion beyond national borders, especially into Central and Eastern Europe, understanding local specifics is crucial. To support professionals in the leasing industry, Deloitte has created this comprehensive guide through its international network. This English-language reference provides summaries of the tax, accounting, and legal frameworks governing leasing in 23 European countries and the BRIC nations (Brazil, Russia, India, and China), along with a brief overview of regulatory foundations. It also includes insights into Islamic Leasing and developments in IFRS. Contributions come from local Deloitte offices, featuring recognized leasing specialists. Key sections include an overview of the European leasing market, detailed accounting, tax, and legal requirements for each country, and a global perspective on leasing, covering emerging markets and Islamic leasing. The guide concludes with an appendix, a directory of leasing contacts, and a factsheet, making it an essential resource for those navigating the complexities of leasing across different jurisdictions.