Customs and Tax Aspects of International Leasing in the Transport Industry

Despite the economic sanctions being imposed on Russia, the cross-border leasing is growing. On the one hand, unique vehicles can be leased, on the other hand, companies may сonsider leasing as one of the most ingenious way to invest their finances, because resources can be spent bit by bit instead of spending them all at once. What makes this work relevant is that because of the economic situation of the country the general replacement of the public transport vehicles is needed and the cross-border leasing is definitely one of the general ways to achieve it, because transport is becoming more and more expensive. This work will also look through tax and custom aspects of cross-border leasing , because they can significantly affect the volume of cross-border leasing of Russia, especially across the Custom union countries. The part of the work will be dedicated to the theoretical and legal aspects of cross-border leasing.