LEASING IN RUSSIA: REGULATORY ENVIRONMENT

• The Civil Code (Chapter 34)
• The Federal Law ¹ 164-FZ "On Leasing" of October 29, 1998 (with addition of January 29, 2002)
• UNIDROIT Convention on International Financial Leasing
• The Tax Code (Chapter 25)
• The Customs Code
• The Ministry of Finance Order (Prikaz) No.15 "On accounting for operations under a leasing agreement" of February 2,1997
• The Federal Law ¹ 3615-1 "On Currency Regulations and Currency Control" of October 9, 1992