leasebackglossary / LEASEBACK, 回租 leasebackn. 回租 指出卖财产时预先达成协议或者给予明示的选择权〔option〕,以此出卖人可从买受人处即时租回所出卖的财产。故亦称为「出卖与回租」〔sale and leaseback〕。英国对回租土地在申请税收优惠上有限制。 词条贡献者 译者玉晶,毕业于世界顶级翻译学院,擅长翻译各种与风险投资相关的法律文件。
leaseback LEASEBACK leaseback, n. The sale of property on the understanding, or with the express option, that the seller may lease the…