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Description:
Your complete guide to risk underwriting, documentary issues, cross-border leasing and finance, competition law, state aids and procurement, taxation, lease evaluation, accounting (capitalisation and lessor income accounting), an examination of the issues in purchase and sale of leasing companies and the securitisation of European Lease Receivables.
"Chris Boobyer is passionate about everything to do with asset finance. In this book he has assembled a number of leading authorities from around the world to comment on the factors and policies that drive this industry.
If your contribution to the national or global economy is through asset finance, then this book is likely to give you additional insight to help you stay ahead of the game." Digby Jones, Director General, CBI
The fourth edition of this best-selling guide is a complete compendium for everything that you need to know about lease and asset finance around the world. Expanded and fully updated, this edition now includes explanations of:
. The state of the lease and asset finance industry;
. Portfolio management and the impact of Basle capital adequacy provisions for the asset finance industry;
. Transaction structures and synthetic leases;
. Operating leasing;
. Cross-border leasing; and
. International perspectives on current trends in Australia, Europe, Japan, the UK and US.
The Fourth edition has been completely updated to include:
. Taxation implications across the range of asset finance transactions including cross-border leasing, issues with residual value through to the tax implications of the purchase and sale of leasing companies;
. Due diligence factors from lease evaluation through to the purchase of a leasing companies;
. The current state of the asset finance industry, including future trends and the implications of the expansion of leasing in the EU accession states;
. Cross border legal, accounting, securitisation, lease evaluation and due diligence issues; and
. The impact of international agreements on the asset finance industry, such as Basle II, anti-competition and state aid restrictions.
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