Financial Services Ireland

Changes impacting aircraft leasing 2018-2022

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Welcome to the first of two articles we are launching for the aircraft leasing industry in January 2018.

The international tax landscape is changing rapidly, and there are a variety of tax and accounting changes on the horizon that lessors should be aware of. We outline some of these tax developments here as well as significant accounting changes impacting the leasing industry. See pages 3 and 4 of this article for a handy pull-out timeline for these changes.

The article includes an overview of the following issues

  • The Anti-Tax Avoidance Directive
  • The MultiLateral Instrument
  • IFRS 16
  • Transfer Pricing
  • Common Consolidated Corporate Tax Base (CCCTB)

Download the article below to read and save it. If you have any questions on these or any other aircraft leasing issues, please do not hesitate to get in touch.

John Hannigan

Aviation Finance, Sector Leader
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