Leasing and its Applicability in the National Scenario
Leasing and its Applicability in the National Scenario
DOI:
https://doi.org/10.51473/rcmos.v1i2.2025.1847Keywords:
Commercial Leasing, Lessor, LesseeAbstract
This article presents information from a study conducted on the financial operation known as Leasing. It explains the origin of this process of Commercial Leasing, covering historical facts that can be considered the origins of the model's concept, up to the key events that shaped its use worldwide. Following this, it addresses this operation in Brazil, how it arrived in the country, and how it was regulated through laws and resolutions. Understanding its origin and regulation, it discusses how the method works, the types of Leasing used, and how they are applied, showing all phases from beginning to end.
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Copyright (c) 2025 Felipe Martins Martins (Autor)
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