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1、文献：A Legal Analysis of Financial LeasingAbstract: This paper aims at providing a theoretical analysis of international financial leasing and discusses some controversial issues within this area. Accordingly, it is divided into three main parts. The first part of the essay probes into the definition
2、and fundamental features of international financial leasing. Then the second part focuses on certain debatable issues in the practice field of international financial leasing. The last part of the essay aims at providing a little analysis of the UNIDROIT Convention on International financial leasing
3、 which may be of some help to know the development of international financial leasing. This part mainly discusses rights and obligations of each party of an International financial leasing contract and particular remedies of breach of contract. Then, the conclusion provides some future perspectives
4、of international financial leasing.Key words: UNIDROIT Convention; International Financial Leasing; Private Law 1.INTRODUCTIONInternational financial leasing has emerged as an important means of economic development in the global。Marketplace especially where capital intensive acquisitions such as ai
5、rcraft, ships or machinery are involved. Of course, as an instrument of finance, international financial leasing has its potential advantages which distinguish it from other financing methods. It has broken through traditional legal relationships from many aspects and has made effective combination
6、of various legal relationships, for example, lease, sale and assurance, etc. It is obvious that these unique features of international financial leasing have met the needs of the development of financial industry. During recent years, international financial leasing has become an important means of
7、financing in international market. So having recognized the importance of removing certain legal impediments to the international financial leasing of equipment, while maintaining a fair balance of interests between the different parties to the transaction, the International Institute for the Unific
8、ation of Private Law (the UNIDROIT) discussed and introduced the UNIDROIT Convention on International Financial Leasing in 1988 Ottawa which governs certain types of financial leasing arrangements. This convention is still not so popular (with a few members) in fact but it does have some reference v
9、alue in practice. After all, international financial leasing needs long way to develop itself in most countries and at the mean while new challenges and legal problems have also emerged hand in hand which ask for attention from both theoretical and practical perspectives.1. DEFINITION AND FEATURES O
10、F INTERNATIONAL FINANCIAL LEASING 1.1 Definition In order to understand the exact meaning of international financial leasing, it is necessary to get a clear understanding of the definition of finance lease at first. Unlike traditional economic activities, for example, the sale of goods, financial le
11、asing is novel to many countries including some countries that have mature market and highly developed systems of commercial law. Nevertheless, with the fast development in the past decades around the world, the definition of finance lease is nearly the same. For instance, in the United Kingdom, A f
12、inance lease usually involves payment by a lessee to a lesser of the full cost of the asset together with a return on the finance provided by the lesser. The lessee has substantially all the risks and rewards associated with the ownership of an asset, other than the legal title. In the International
13、 Accounting Standard 17 Leases, A finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an asset. Title may or may not eventually be transferred。 Obviously, a difference can be found between the two definitions: the legal title of the asset. Since
14、 in the UK, the legal title of the asset of a financial leasing contract cannot be transferred or the lease contract is not a finance lease. While in some civil law countries the title of the asset can be transferred to the lessee. So in order to avoid the problem, internationally provisions about l
15、egal titles of assets are always make compromises at this point like IAS 17 does. Then what is international financial leasing? How to define international financial leasing from a legal point of view? The answer is not too difficult to find. As can be noticed, the only difference between a financia
16、l leasing and domestic finance lease is the word international which means at least there are one or more international elements in a transaction. Basically, in a finance lease transaction, if the supplier, lessor and lessee are all have their places of businesses in different countries; or regardless of the place of business of the supplier, the less
