Application of the Operating Lease Contract as an Important Financial Forms in the Syrian Law

Abstract

The operating lease contract is seen as one of the most important forms of financing contracts known as Leasing, which is a short-term contract that aims to finance the lessee by enabling him to benefit from the asset in return for a specified rental allowance for a specified period, and it is one of the contracts that can contribute to the development of the investment financing process in Syria.

The research is represented in a theoretical study that includes research on the importance of the role of the operational lease contract in the financing process by defining finance and studying its formulas and advantages of the operating lease contract as the most important of these formulas and then discussing the finance lease law promulgated by Law No. 88 of 2010, which helps us distinguish it from the operating lease contract to enable Establishing legal procedures that contribute to clarifying a mechanism for its applicability in Syrian law.