Brésil
At CIT Latin America, Brazil, we have been offering tailor-made financial solutions since 1997. We can structure both large and small deals in U.S. dollars, Euros or the local currency, depending on our clients' needs.
En tant que client ou fournisseur de CIT Latin America, Brésil, vous avez accès à une vaste gamme de produits financiers, comme par exemple:
Location-exploitation
The operating lease allows the customer the "use" of the equipment during a determined period, without having the obligation to purchase it, making the process of technological refreshment easier. Under this figure, the customer transfers 100% of the risk of technological obsolescence and all the costs of this process to CIT. À la fin de la location, le client dispose de trois alternatives:
- return the equipment and make a technological refresh,
- renew the contract with the same equipment for the term of their convenience (payments in most cases reduce depending on the term of the renewal), or
- buy the equipment at fair market value.
Location transfrontalière
This type of lease is a contract in U.S. dollars, with the main characteristic being that the customer and the leasing company are in different countries with different legal systems.
This type of purchase option is managed and usually is 1 percent and, once cancelled, allows the customer to have the property of the equipment.
Another method of gaining tax benefits is to make the operation concerning equipment considered a capital benefit—one in which the government allows making a temporary importation and lets the customer pay the tax and duties during the term of the contract with no interest charge. Terms are from three to five years.
Contrat de location-acquisition
A Finance Lease is a contract in which a company gives the customer the right to rent the equipment with the term and conditions defined for both parties. The customer could buy the equipment using a purchase option, as defined in the contract.
The most important difference between a Finance Lease and an Operating Lease is that the Finance Lease has a defined purchase option in the contract that usually is 1 percent. La location-exploitation permet au client d'acheter l'équipement, mais l'option d'achat sera définie en se basant sur la juste valeur marchande à la fin de la période de location. The law does not allow an Operating Lease to determine the purchase option at the beginning of the lease.
Il y a également des différences dans le montant des taxes entre la location-acquisition et le contrat de financement-acquisition. En règle générale, dans la location-exploitation, le montant total de la location est déductible. Dans le contrat de location-acquisition, ce n'est pas toujours le cas. If you need further information about tax-related issues, please contact us.
