Taxation of lease transactions in Russia

Journal
Astakhov, E.; Bykhovskaya, I.
Bulletin for International Taxation 2004 (Volume 58), No. 2
PriceUSD 45

General overview of the leasing law and other provisions regulating leasing activities in Russia, followed by comments on some of the tax rules applicable to domestic and inbound lease transactions and discussion of their impact on existing lease arrangements.