Dirk Pichl deals with legal and from an economic point of view important topic, as in the IT area the development dynamically advances and therefore the lasting purchase of hardware is little useful. Due to the nature of IT hardware so it is predestined for the leasing area. For the lessee, from whose point of view this book was written, in the age of free trade and finance, is the question whether the lessee selects a lessor in his home country or abroad. Which lessee/lessor combination will lead to the highest optimisation of costs? Dirk Pichl also contributes to Internationality when he wrote the work in English. The book is a very successful example of interdisciplinary application - oriented research in the international context.