Mondaq Offshore: Finance and Banking > Leasing
Maples Group
On 28 December 2018, the British Virgin Islands published The Economic Substance Act, 2018 which came into effect on 1 January 2019 and was further amended on 30 January 2019 (the "Economic Substance Act").
Morgan & Morgan
The British Virgin Islands (BVI) has passed legislation requiring certain legal entities carrying on relevant activities to demonstrate adequate economic substance in the BVI.
A. Karitzis & Associates L.L.C
On 27 December 2018, the TAX Authority has released an interpretative circular relating to the application of the amending Act with number 39(I) of 2018 which has come into force on 1 January 2019 and relates to ...
DF Advocates
Throughout the years Malta has established itself as a true hub for the yachting industry and this was achievable ...
Ogier
In relation to "holding company business" the CIGAs are broadly defined as all activities related to that business.
DF Advocates
The Commissioner for Revenue recognises that lessors of means of transport which are pleasure boats will not be able to assess, at the date of each chargeable event ...
Ogier
The Guernsey government has approved new regulations which impose an economic substance test for Guernsey tax-resident companies to meet the requirements of the EU Code of Conduct Group.
Skadden, Arps, Slate, Meagher & Flom (UK) LLP
This Hong Kong regulatory update provides an overview of key regulatory developments in the past three months relevant to companies listed (or planning to list)
TMF Group
The new international accounting standards on treatment of leases will have a serious impact on the financials and operations of many companies in Hong Kong.
Carey Olsen
The fact it comfortably reached and passed its original fundraising target is testament to Falko's market leading position in the aviation industry.
Ogier
EU finance ministers have formally approved Jersey's economic substance legislation by removing the jurisdiction from the "grey list" on 12 March 2019
KPMG Luxembourg
There have been numerous publications on how IFRS 16 Leases changes the accounting for leases and what the main challenges are.
KPMG Luxembourg
When the IASB published IFRS 16 Leases, I doubt they imagined the huge debate that would ensue over something as seemingly simple as a company car.
KPMG Luxembourg
The new standards on lease accounting are here. They became effective on 1 January 2019 for calendar year-end companies.
STA Law Firm
Leasing is considered an important aspect when it comes to the finances for the corporations, primarily in the cases of funds for the expensive capital equipment like the machinery, vehicular assets, equipment...
Grant Thornton
IFRS 16 requires lessees and lessors to provide information about leasing activities within their financial statements.
PWC
In this article we focus in the importance and relevance of discount rates in the IFRS 16 calculation.
PWC
A careful analysis is required on the choice of transition approach, as this will not only affect financial statements at the adoption date but also for future years.
Hassan Elhais
Corporate Lawyers of Dubai have elaborated the Law including the rights and obligations of lessor and lessee through this article.
Hassan Elhais
Corporate Lawyers of Dubai have elaborated the Law including the rights and obligations of lessor and lessee through this article.
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Grant Thornton
IFRS 16 requires lessees and lessors to provide information about leasing activities within their financial statements.
Appleby
The British Virgin Islands (BVI) government has enacted legislation that will require certain BVI entities carrying on specified activities to have ‘adequate substance' in the BVI.
STA Law Firm
In the United Arab Emirates, there are stringent requirements for leasing… if only there was another way.
Fiduserve
The BVI Government introduced, with effect from 1 January 2019, a new legislation titled the Economic Substance (Companies and Limited Partnerships) Act 2018, requiring certain legal entities to demonstrate ...
TMF Group
由于中国、印度和其他区域市场的航空旅游蓬勃,航空金融业持续在亚洲扩张,更吸引了越来越多的飞机租赁商考虑在亚洲开展业务,以便夺
Dixcart
The earliest reporting date would be accounting period ended 31 December 2019 and therefore reporting by 1 January 2020.
Maples Group
On 28 December 2018, the British Virgin Islands published The Economic Substance Act, 2018 which came into effect on 1 January 2019 and was further amended on 30 January 2019 (the "Economic Substance Act").
KPMG Luxembourg
In my last article I discussed impairment considerations regarding the new IFRS standard—IFRS 16 Leases ...
Chrysses Demetriades & Co
Cyprus has introduced a leasing scheme for yachts, whereby a pleasure yacht may be leased by a Cyprus company, as lessor, to a third party, as lessee, who may be any person or company regardless of country of residence or incorporation
Conyers
The Bermuda Government has passed legislation, with effect from 31 December 2018, requiring relevant entities based in Bermuda to comply with certain obligations in regard to economic substance in the jurisdiction.
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