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What is Understanding International Leasing about?

This document describes the concept of international leasing, in which the lessor and lessee reside in different countries and even the asset may be acquired in a third country. It explains the modalities of operating leasing, financial leasing, currency leasing, subleasing, and sale-leaseback, as well as the assets that are commonly financed through leasing such as machinery, cars, and electronic equipment. Finally, it summarizes the basic regulations governing leasing contracts in Spain.

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