' lndah Mula Abstract: Leverage Cross-border Leasing adalah suatu struktur sewa


guna usaha berienis leverage yang melibatkan pihak lessor dan lessee trafi negara yang berbeda-dan menganut hukum lang berbeda pula' Artikel ini menaeskripsikan leverage cross'border leasing, keunggulan dan resiko dari yang diperoleh masing'masing pihak cross-border Ieasing. lJraian mengenai "Double Dip " akan diiabarkan diakhir tulisan' lntroduction Leasing has generated a great deal of interest in the financial institutions anO among government officials as an effective financial instrument to facilitate economic development throughout the world. Before 1960's, leasing in many countries was confined to the short term renting of vehicles, equipment oi OuitOing. Over than 25 years leasing of equipment has become a popular method of financing equipment worldwide. Leases can be broadly classified as either operating leases or financial leases. Within these board classes, several types of lease contract can also be identified. One of the lease types is leveraged leasing, where a lessor can absorb the full benefits of tax deductions resulting from the ownership of the assets. The term "leveraged lease " is used to denote a lease in which the lessor borrows to fund the purchase of the equipment which is to be leased. with the globalization, leasing is not only using between lwg companies in one-country, but also widely use in different countries, called Oy dross-Oorder leasing. Cross-border leasing is a new form of leased finance to leased assets or equipment with international market size, generaffy aircraft, ships or railway. A survey in US showed that American Lrrorc iinun. " US $ 8-10 billion of equipment outside the United States during 1983 (Clark, 1985)' This paper is intended to explain the definition of Leveraged Cross-border Equipment leasing includes its mechanism. Another context to elaborate'the advantageJ and disadvantages of this structure of each participants, they are the lessor, the lender and the lessee. The next context will describe very briefly about double dip. Finally, a conclusion will be provided at this end of Paper&apos

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