El leasing y el renting

DSpace/Manakin Repository

español português english

El leasing y el renting

Show full item record

Title: El leasing y el renting
Author: Fraile Bayle, María Soledad; Martín Baile, Sonia
Abstract: Se plantea un acercamiento a la historia y evolución del leasing, analizando su concepto y modalidades según su finalidad y su objeto, el cross-border leasing, el lease-back y el leveraged leasing o leasing apalancado. Es importante conocerlo a fondo para poder asumir sus ventajas e inconvenientes y poder diferenciarlo de otras operaciones financieras explicando aquí sus aspectos jurídicos, fiscales y legales así como su referencia al IVA para calcular la deducción fiscal correspondiente. Asimismo se analiza el producto y concepto de renting para explicar sus relaciones con respecto al anterior producto financiero, el leasing, dentro de la economía financiera de la empresa.The aim of this paper is to propose an approach to the history and evolution of leasing, analyzing its concept and modalities according to their purpose and object, the cross-border leasing, lease-back and leveraged leasing. It is important to know it to take their advantages and disadvantages and to differentiate it from other financial operations. We analyze its reference to IVA to calculate the corresponding tax deduction. We also study the product and concept of renting to explain its relations with the previous financial product, leasing.
URI: http://hdl.handle.net/10662/2761
Date: 1997


Files in this item

Files Size Format View
0212-7237_9_57.pdf 7.166Mb PDF Thumbnail

The following license files are associated with this item:

This item appears in the following Collection(s)

Show full item record

Atribución-NoComercial-SinDerivadas 3.0 España Except where otherwise noted, this item's license is described as Atribución-NoComercial-SinDerivadas 3.0 España

Search DSpace


Browse

My Account

Statistics

Help

Redes sociales