Even if leasing is a form of financing whose use is quite widely spread, it must be exercised in a precise legislative … framework. Thus, we will present the nature of the leasing operation and the framework for exercising it. Secondly, we will … treat the obligations derived from the tripartite transaction between the lessee enterprise, the supplier and the leasing …

Norway's total tax-to-GDP ratio amounted to 43.6 % in 2007; a value which exceeds the weighted European Union average …