World Leasing laws and materials

We list below documents containing laws/regulations/tax notifications and other official materials on leasing culled from around the World. Contributions to this page will be appreciated with credit. Please write for contributions or comments to mailto:vinod@vinodkothari.com. For case law on leasing, click here.

This page will be updated with new materials constantly - so just do not think what you see below is the ultimate.

Last updated on 29 May, 2010

International

• UNIDROIT Model Law on Leasing
• UNIDROIT Convention on International financial leasing

 

Brazil:

• ORDINANCE # 2,309, of Aug., 28th, ‘96
• Amendments to the above Ordinance, dated Aug. 28th, 1996

China:

• Text of the Economic Law of China (sections relevant to leasing)

Egypt:

• Text of the Economic Law of China (sections relevant to leasing)

India

• CBDT circular of Feb., 9, 2001 (clarification regarding accounting standard: whether it will have impact on tax claim)
• CBDT circular of Dec. 31, 1999 (guidelines for investigation by assessing officers in case of financial leases)
• RBI's Directions to Non-banking financial companies (full text as amended by Notification dated 18^th Dec., 1998)
• RBI's Prudential Regulations for NBFCs (full text as amended by Notification dated 18^th Dec., 1998)

Romania

• Government Ordinance no 51/28 August 1997

Russia

• Full text of Federal Law on Leasing dated September 11, 1998.

Ukraine

• Full text of the law

USA

• Full text of Article 2A of Uniform Commercial Code (not on our site)
• Text of IRS rule 467 on rental deduction in structured leases

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