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Leasing. Análisis de su evolución jurídico-tributaria [1a. parte]

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  • Cortés, Cristóbal Daniel

Abstract

El propósito de este trabajo es analizar y difundir las características del contrato de leasing, un instituto jurídico y herramienta económico-financiera que se encuentra en lo que respecta a la utilización por parte de los agentes económicos potencialmente involucrados en la misma en una etapa pos lanzamiento, y que tal vez en lo que respecta a su utilización por parte del sector productivo podíamos afirmar que se trataba hasta hace poco de una alternativa para la incorporación de tecnología para el sector BRILLANTE... por su ausencia. En esta oportunidad vamos a delinear los elementos distintivos del "negocio" leasing y los aspectos jurídicos mas salientes del contrato, para abordar sus antecedentes y tratamiento impositivo vigente en una próxima entrega.

Suggested Citation

  • Cortés, Cristóbal Daniel, 2000. "Leasing. Análisis de su evolución jurídico-tributaria [1a. parte]," Nülan. Deposited Documents 472, Universidad Nacional de Mar del Plata, Facultad de Ciencias Económicas y Sociales, Centro de Documentación.
    • Handle: RePEc:nmp:nuland:472
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    Keywords

    Contratos; Leasing;

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