search query: @indexterm LEASING / total: 316
reference: 65 / 316
| Author: | Roach, D. |
| Title: | The tax treatment of equipment leasing |
| Journal: | European Taxation
1994 : VOL. 34:8, p. 259-266 |
| Index terms: | TAXATION CZECHOSLOVAKIA LEASING |
| Language: | eng |
| Abstract: | With the continuing development of the market economy in the Czech Republic, new sources of finance are being sought by both domestic and multinational companies. At present, straightforward loan finance is not readily available on reasonable terms. Banks are currently cautious, having overexposed themselves to heavily debt-ridden businesses, and funds are usually only available on a short-term basis and at high interest rates. Because of this, lease transactions are becoming an increasingly common way of financing asset acquisitions and freeing up working capital. |
SCIMA