Mondaq Offshore: Finance and Banking > Leasing
Walkers
Following continued discussions with the EU's Code of Conduct Group and the OECD, Bermuda has passed amendments to its economic substance laws to more closely align Bermuda's regime ...
Conyers
On 24 December 2019, both the Economic Substance Amendment (No.2) Act 2019 and the Economic Substance Amendment (No.3) Regulations 2019 (the Amendment Legislation) came into force
Conyers
No taxes or duties are payable in Bermuda as a consequence of the execution of an aircraft or engine sale agreement, unless the agreement is physically executed in Bermuda and one of the parties is a local Bermuda company, ...
Conyers
There are no taxes or duties payable as a consequence of the execution of an aircraft or engine sale agreement (including for the sale of an ownership interest in an entity) where the asset is either located physically ...
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").
Walkers
Partner and Head of Asset Finance, David McGovern, Of Counsel, Killian McSharry, Senior Associate, Michael Caulfield and Tax Of Counsel, Eimear Burbridge authored the "Ireland Law and Practice...
A. Karitzis & Associates L.L.C
On 27 December 2018, the TAX Authority has released an interpretative circular relating to the application of the amending Act with number 39(I) of 2018 which has come into force on 1 January 2019 and relates to ...
Carey Olsen
The Cayman Islands aircraft register is maintained by the Civil Aviation Authority of the Cayman Islands (CAACI) pursuant to the Air Navigation (Overseas Territories) Order
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)
Carey Olsen
The fact it comfortably reached and passed its original fundraising target is testament to Falko's market leading position in the aviation industry.
KPMG Luxembourg
Still recovering from IFRS 15 and IFRS 9 implementation for 2018 year-end financial statements? Well, don't relax just yet…It's time to gear up for the latest challenge: IFRS 16.
GANADO Advocates
The popularity of sale and leaseback transactions is now evident to whoever is involved in the shipping industry.
SKP Business Consulting LLP
Earlier in April 2019, Ministry of Finance of United Arab Emirates (UAE) released Cabinet Resolution No 31 of 2019 (Resolution) on Economic Substance Regulations (ESR or the...
Maples Group
Islamic finance has grown significantly over the past few years into an estimated US$2.4 trillion industry.
STA Law Firm
Leasing is considered an important aspect when it comes to the finances for the corporations, primarily in the cases of funds for the expensive capital equipment like the machinery, vehicular assets, equipment...
Grant Thornton
IFRS 16 requires lessees and lessors to provide information about leasing activities within their financial statements.
PWC
In this article we focus in the importance and relevance of discount rates in the IFRS 16 calculation.
PWC
A careful analysis is required on the choice of transition approach, as this will not only affect financial statements at the adoption date but also for future years.
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.
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KPMG Luxembourg
Still recovering from IFRS 15 and IFRS 9 implementation for 2018 year-end financial statements? Well, don't relax just yet…It's time to gear up for the latest challenge: IFRS 16.
Walkers
Following continued discussions with the EU's Code of Conduct Group and the OECD, Bermuda has passed amendments to its economic substance laws to more closely align Bermuda's regime ...
STA Law Firm
In the United Arab Emirates, there are stringent requirements for leasing… if only there was another way.
Conyers
On 24 December 2019, both the Economic Substance Amendment (No.2) Act 2019 and the Economic Substance Amendment (No.3) Regulations 2019 (the Amendment Legislation) came into force
KPMG Luxembourg
In my last article I discussed impairment considerations regarding the new IFRS standard—IFRS 16 Leases ...
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 ...
Hassan Elhais
Corporate Lawyers of Dubai have elaborated the Law including the rights and obligations of lessor and lessee through this article.
KPMG Luxembourg
As we've seen over the last few months, IFRS 16 has brought about a lot of changes to the existing treatment of leases, especially for lessees
Conyers
The Bermuda Government has passed legislation, with effect from 31 December 2018, requiring relevant entities based in Bermuda to comply with certain obligations in regard to economic substance in the jurisdiction.
PWC
A careful analysis is required on the choice of transition approach, as this will not only affect financial statements at the adoption date but also for future years.
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