Classical system and Lease: Difference between pages

Revision as of 06:06, 4 October 2013

A contract whereby the owner of an asset (the lessor) offers rights to use the asset to another party (the lessee) for a certain period.

In return the lessee makes payments of pre-determined amounts to the lessor.

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-''Tax.''
+A contract whereby the owner of an asset (the lessor) offers rights to use the asset to another party (the lessee) for a certain period.
-A system of taxing companies and their shareholders as entirely separate entities, leading to double taxation of the profits earned by the company and distributed to the shareholders.
+In return the lessee makes payments of pre-determined amounts to the lessor.
 == See also ==
-* [[Imputation system]]
+* [[Assets]]
+* [[Contract]]
+* [[Finance lease]]
+* [[Lessee]]
+* [[Lessor]]
+* [[Operating lease]]
+* [[Sale and leaseback]]
+==Other links==
+*[http://www.treasurers.org/node/5745 Leasing, Will Spinney, ACT 2010]
+*[http://www.treasurers.org/node/8924 Students: A lesson on leases, The Treasurer, April 2013]
+[[Category:Capital_Markets_and_Funding]]