Financial Services Ireland

On the map with aircraft leasing: A jurisdictional analysis

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As we move into 2018, we explore four aircraft leasing regimes worldwide to assist your decision making process for new leasing opportunities.

While Ireland will continue as the global centre of aircraft leasing, other centres will offer opportunities and benefits for different classes of investors and different markets.

We envisage that lessors and investors will continue to adopt a multijurisdictional strategy to doing cross border leasing.

At the same time, international tax developments place more emphasis on aligning profits and
substance.

Lessors need to think about how they allocate business functions and human resources across their platforms to the best effect.

Download our latest publication On the map with aircraft leasing: A jurisdictional analysis below.

Thought Leaders


John Hannigan

FS Tax Lead

Petrina Smyth

FS Partner, Business Tax Advisory