We list below documents containing laws/regulations/tax notifications and other official materials on leasing culled from around the World. Contributions to this page will be appreciated with credit. Please write for contributions or comments to mailto:vinodk@vsnl.com. For case law on leasing, click here.

This page will be updated with new materials constantly - so just do not think what you see below is the ultimate.

• ORDINANCE # 2,309, of Aug., 28th, ‘96
• Amendments to the above Ordinance, dated Aug. 28th, 1996

China:

• Text of the Economic Law of China (sections relevant to leasing)

• Text of the Economic Law of China (sections relevant to leasing)

• RBI's Directions to Non-banking financial companies (full text as amended by Notification dated 18^th Dec., 1998)
• RBI's Prudential Regulations for NBFCs (full text as amended by Notification dated 18^th Dec., 1998)
• Depreciation rates under Income-tax law (full text as amended by Notification dated 24^th Dec., 1998)

• Government Ordinance no 51/28 August 1997

• Full text of Federal Law on Leasing dated September 11, 1998.

• Full text of Article 2A of Uniform Commercial Code (not on our site)
• Text of IRS rule 467 on rental deduction in structured leases
• Proposed changes in US tax law to curtail leasing tax shelters
• Revenue ruling no. 99-14 in case of lease-in-lease-out transactions

• UNIDROIT Convention on International financial leasing