Some aspects of international leasing operations

The article discusses some of the features of international leasing. The issues of taxation of leasing transactions and payment of customs duties are considered. The place of implementation of the international leasing service is considered in detail, and, accordingly, the occurrence of an obligation to pay value added tax, both when importing objects of a leasing transaction, and when calculating and paying lease payments. The article also discusses the directions of further development of international leasing in the Russian Federation.