LATEST ARTICLES
Bermuda
Conyers
Bermuda vehicles are regularly used in both ‘off-balance sheet' financing structures, where the owner of the aircraft is an ‘orphan' and ‘on-balance sheet' structures...
Cayman Islands
Conyers
Company, trust, banking, insurance and related laws have made the Cayman Islands a leading offshore financial centre. The government's attitude towards...
Ogier
Whether Cayman entities involved in a Sharia-compliant structure will be "relevant entities" carrying on any "relevant activities"...
Walkers
The Cayman Islands is well known for more than just white sandy beaches.
Walkers
The Cayman Islands currently have no form of income, corporate or capital gains tax and no estate duty, inheritance tax or gift tax.
Maples Group
Typically, aircraft financing structures involving Cayman Islands entities make use of special-purpose vehicles ("SPVs"), which are set up specifically to participate...
Conyers
This publication has been prepared for the assistance of those who are interested in the registration, financing and leasing of aircraft in the Cayman Islands. It deals in broad terms with the requirements of Cayman law.
Walkers
The Cayman Islands currently have no form of income, corporate or capital gains tax and no estate duty, inheritance tax or gift tax. Stamp duty may be payable on documents executed in, or brought to, the Cayman Islands...
Walkers
The Cayman Islands currently have no form of income, corporate or capital gains tax and no estate duty, inheritance tax or gift tax. Stamp duty may be payable on documents executed...
Maples Group
In the Cayman Islands chapter of this guide, Shari Howell, Sherice Arman, Nick Herrod provide up-to-date and practical guidance on aviation finance in the Cayman Islands.
Ogier
Ogier has considerable experience in all aspects of vessel acquisition, sales, registration, de-registration and financing. Whether it's a super-yacht or smaller vessel, our dedicated global team offers responsive,...
Guernsey
Walkers
There are no Guernsey taxes or duties payable upon executing an aircraft or engine sale agreement (including for the sale of an ownership interest in an entity)...
Walkers
This year's chapter was authored by Guernsey partners Kim Paiva, Sarah Brehaut and Chris Hutley-Hurst.
Walkers
There are no Guernsey taxes or duties payable upon executing an aircraft or engine sale agreement (including for the sale of an ownership interest in an entity)...
Hong Kong
Mayer Brown
With general purpose leases of about 2,400 lots expiring from June 2025 to 29 June 2047and about 300,000 lots expiring concurrently on 30 June 20471 the Hong Kong SAR...
Jersey
Appleby
The Register of Overseas Entities at Companies House (ROE), as contemplated by the Economic Crime (Transparency and Enforcement) Act 2022 (Act) has now gone live as at 1 August 2022.
Malta
Dixcart Group Limited
In the last decade, aviation has become an even more relevant sector to Malta, not only due to the fact that it is the primary way that the island connects with other countries.
Monaco
CMS Pasquier Ciulla Marquet Pastor Svara & Gazo
La conclusion d'un contrat de location-gérance offre de nombreux avantages au bailleur qui va ainsi pouvoir confier l'exploitation de son fonds à un tiers sans que ce dernier ne puisse prétendre...
CMS Pasquier Ciulla Marquet Pastor Svara & Gazo
The conclusion of a business leasing-management agreement ("gérance libre" in the Principality, under the terms of law n°546 of June 26, 1951) offers many benefits to the lessor.
Walkers
Whether there will be any VAT payable on the sale of an aircraft is determined by its physical location at the point of sale. If the aircraft is physically located in Ireland at the time...
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