Leasing is one of the fastest growing industries in Europe. For many companies working locally and/or internationally, leasing rather than buying plant equipment is one of the best value-for-money options. However, each country has its own rules, regulations and accounting treatments. This guide covers six leasing countries in Europe and their practices: Austria, Belgium, the Republic of Ireland, the Netherlands, Portugal and Switzerland. Chapters cover lease accounting, taxation and the regulations for lessors and lessees in each country. There is also a detailed description of the market structure and current trading situation in all six countries. A complete list of contact names and addresses of leasing organizations is also provided.