The taxation of aircraft assets and leasing - Ireland, Singapore, Hong Kong and other jurisdictions compared
Deloitte's Pieter Burger compares the aircraft leasing regimes of leading jurisdictions. He compares the attractions of Ireland's regime, Singapore's new Aircraft Leasing Scheme and Hong Kong's new offering for the sector. He says that while some of the 'traditional well-trodden paths to achieve tax efficiency will be closed' as a result of changes in the international tax environment 'new opportunities will emerge as a trend towards lower headline corporate tax rates' strengthens with a subsequent move towards 'low taxes actually paid' as opposed to 'high taxes avoided'.

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