Aspects fondamentaux du crédit-bail mobilier au Maroc : Arbitrage entre le crédit-bail et l’emprunt
The decision of choosing between leasing and bank loan in Morocco is the main topic analyzed in this study. It boils down to compare between accrued costs after taxes of both financing means to determine the best solution for the company.This study shows that the decision of choosing between both financing means depends on the nature of the equipment to finance, VAT deductibility, depreciation tax regime and weighted average cost of capital of the company. For that, we have studied, at first, legal, accounting, economic and tax aspects of leasing in Morocco as we printed out on the main similarities and differences with leasing in France.We have also reminded the definition of financial tools used in this study and reviewed some theories and empirical studies on the cost of leasing.
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