摘要：The experience of the last decade in the formation of the existing structure of the national economy of Russia shows that in changing conditions, the relevance of reassessing the role of the fuel and energy complex (hereinafter – the FEC) in the foreign economic relations is growing in Russia. In addition, the FEC is of great importance for the Russian Federation not only from the point of view of foreign economic activity, but also from the point of view of the country's internal energy needs and the energy security of Russia as a whole, which necessitates a qualitative transformation, intensive development and diversification of this sphere. A key factor in the financial support of Russian energy companies is international leasing. The article presents the results of the study of legal, customs and tax aspects of regulating an international financial lease agreement (leasing), the current trends in leasing development.
其他摘要：The experience of the last decade in the formation of the existing structure of the national economy of Russia shows that in changing conditions, the relevance of reassessing the role of the fuel and energy complex (hereinafter – the FEC) in the foreign economic relations is growing in Russia. In addition, the FEC is of great importance for the Russian Federation not only from the point of view of foreign economic activity, but also from the point of view of the country's internal energy needs and the energy security of Russia as a whole, which necessitates a qualitative transformation, intensive development and diversification of this sphere. A key factor in the financial support of Russian energy companies is international leasing. The article presents the results of the study of legal, customs and tax aspects of regulating an international financial lease agreement (leasing), the current trends in leasing development.
