Aircraft Leasing Bill: Truly Beneficial or an Alphabet Soup?

Journal
Author
Yim, K.; Cheung, A. (Aki)
Country
Hong Kong
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2017 (Volume 19), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

March 2017, a bill providing for concessionary tax treatment on aircraft leasing activity was introduced in Hong Kong. In this article, various considerations of this bill are reviewed to determine if the new tax regime can be truly beneficial.