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.
Ogier
From 1 January 2019, new legislation came into effect in the Cayman Islands, requiring in-scope entities that carry on particular activities to have demonstrable economic substance in Cayman.
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
AGP Law Firm | A.G. Paphitis & Co. LLC
BVI passed the Economic Substance Act, due to the lack of tax transparency in the territory, in order to avoid BVI to be included in the EU list of the non-cooperative jurisdictions for tax purposes.
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.
Intertrust
A number of measures outlined in last week's budget announcement help ensure that Hong Kong remains an attractive hub for business investment in the region.
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
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.
KPMG Malta
Following a temporary suspension period last year, the guidelines for the VAT treatment of hiring of Pleasure Yachts have been recently published just in time for the kick-off to the Summer Yachting Season 2019.
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.
Most Popular Recent Articles
Hassan Elhais
Corporate Lawyers of Dubai have elaborated the Law including the rights and obligations of lessor and lessee through this article.
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 ...
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.
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)
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").
STA Law Firm
In the United Arab Emirates, there are stringent requirements for leasing… if only there was another way.
Dixcart
The earliest reporting date would be accounting period ended 31 December 2019 and therefore reporting by 1 January 2020.
Dixcart
All activities related to that business.
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.
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
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