FOREIGN EXPERIENCE IN REGULATING LEASING ACTIVITIES AND DEVELOPING THE LEASING SERVICES MARKET
This article examines the foreign experience in the regulation of leasing activities and the development of the market for leasing services. Scientific and technological progress, development of the financial services market, preferential taxation can be noted as prerequisites for the development of leasing. In foreign countries, there is no separate law regulating special leasing relations; the provisions of the agreement are established by international contracts and with the national laws in force in the country. The unification of national leasing legislation in various countries is caused by the large-scale spread of leasing operations in the practice of international cooperation.