Determining the Lease Payments for High-Tech Products

被引：0

作者：

Burdina A.A. ^{[1
]}

Moskvicheva N.V. ^{[1
]}

Melik-Aslanova N.O. ^{[1
]}

机构：

[1] Moscow Aviation Institute, Moscow

来源：

Russian Engineering Research | 2022年 / 42卷 / 6期

关键词：

actual value; aircraft leasing; efficiency; financial leasing; lease payments; operational leasing; tax savings; taxable profits; VAT;

D O I：

10.3103/S1068798X22060077

中图分类号：

学科分类号：

摘要：

Abstract: Aspects of the leasing of high-tech products are considered for the example of aircraft leasing in Russia, Europe, and the United States. Methods of calculating the lease payments are studied; no universal method exists. Analysis of such calculation methods points to factors affecting the lease payments mandated by the contract. The tax implications are investigated, and tax savings possible with different leasing options are identified. © 2022, Allerton Press, Inc.

引用

页码：619 / 622

页数：3

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